ARIZONA 


Uniform  Classification 
of  Accounts 

For  Gas  Corporations 


Adopted  October  10,  1913. 
Effective  January  1,  1914. 


ARIZONA  CORPORATION  COMMISSION 

STATE  HOUSE 
PHOENIX,  ARIZONA 


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UNIFORM  ACCOUNTS— GAS  CORPORATIONS. 


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BEFORE  THE  ARIZONA  CORPORATION  COMMISSION. 


In  the  matter  of  a  Uniform  Classifi-  I 

fication  of  Accounts  for  Gas  Cor-  V  Docket  No.  59. 

porations.  \ 


It  Is  Hereby  Ordered: 

That  the  Uniform  Classification  of  Accounts  and  detailed  text  or 
instructions  annexed  hereto  and  hereby  made  ia.  part  hereof,  be  used 
and  adopted  by  all  gas  'Corporations  doing  business  in  the  State 
of  Arizona  on  or  before  the  1st  day  of  January,  1914,  and  until 
the  further  order  of  the  Commission  in  the  premises  made  and  pro¬ 
vided. 


Gas  Corporations  operating  in  cities  of  substantially  10,000  popula¬ 
tion  or  over  iwiill  keep  at  least  the  list  of  accounts  prescribed  in  Class 
A  classification,  and  all  gas  corporations  operating  in  cities  of  less 
than  10,000  population  will  keep  at  least  the  accounts  prescribed  in 
Class  B  classification. 


J 


Provided,  however  that  small  gas  corporations  operated  by  gaso¬ 
line  and  acetylene  processes  may  keep  the  list  of  accounts  prescribed 
in  Class  C  classification. 


ARIZONA  CORPORATION  COMMISSION, 
W.  P.  GEARY,  Chairman. 

A.  W.  COLE, 

F.  A.  JONES, 

Commissioners. 


W 


(SEAL)  Dated  at  Phoenix,  Arizona,  this  10th  day  of  October,  19 F 


Attest:  FRANK  DE  SOUZA,  Secretary 


56721 


4 


ARIZONA  CORPORATION  COMMISSION 


INCOME  ACCOUNT  FORM  FOR  REPORT. 

CLASS  A,  CLASS  B  AND  CLASS  C. 
OPERATING  REVENUES. 

Commercial  Earnings .  (Details) . 

Industrial  Earnings  . . .  (Details) . 

Power  Earnings  . . . .  (Details) . 

Municipal  Contract  Lighting  Earnings....  (Details) . 

Sales  of  Gas  to  Other  Public  Utilities....  (Details) . 


Total  Earnings  from  Gas . 

Earnings  from  Residuals  (Net) .  (Details) 

Miscellaneous  Earnings  from  Operation..  (Details) 


Total  Operating  Revenues . 

OPERATING  EXPENSES. 

Production  .  (Details) 

Distribution  .  (Details) 

Municipal  Contract  Lighting .  (Details) 

Commercial .  (Details) 

General  .  (Details) 

Undistributed  .  (Details) 


Total  of  Above  Items . 

Depreciation  . . .  (Details) 

Contingencies  (Extraordinary)  .  (Details) 

Taxes  .  . . , .  (Details) 


Total  Operating  Expenses . 

Net  Operating  Revenue  or  Deficit- 
Non-operating  Revenues  . 

Gross  Income  or  Deficit . 

DEDUCTIONS  FROM  GROSS  INCOME. 

Interest  on  Funded  Debt .  (Details) . 

Interest  on  Real  Estate  Mortgages .  (Details) . 

Interest  on  Floating  Debt .  (Details) . 

Contractual  Sinking  Fund  Requirements  (Details) . 

Amortization  of  Discount  on  Bonds  Fund 

Requirements  .  (Details) . 

Amortization  Reserve  Requirements .  (Details) . 

Miscellaneous  Deductions .  (Details) . 


Total . 

Net  Income  or  Deficit. 


UNIFORM  ACCOUNTS— GAS  CORPORATIONS. 


5 


DISPOSITION  OF  NET  INCOME. 


Preferred  Stock  Dividends .  (Details) 

Common  Stock  Dividends .  (Details) 

Other  Payments  from  Net  Income .  (Details) 


Total 


Surplus  or  Deficit  for  Year.. 
Surplus  or  Deficit  at  Beginning  of  Year 
Adjustments  During  Year  (Profit  and 
Loss  Account)  . . 

Surplus  or  Deficit  at  Close  of  Year  (as 
per  Balance  Sheet). . 


G 


ARIZONA  CORPORATION  COMMISSION 


DETAILED  ACCOUNTS  WITH  TEXT. 


OPERATING  REVENUES. 


Commercial  Earnings. 

Credit  this  account  with  all  earnings  from  the  sale  of  gas  to  com¬ 
mercial  customers  for  both  lighting  and  fuel  purposes  when  sold  sep¬ 
arately  or  through  the  same  meter.  Commercial  consumers  embrace 
residences,  offices,  retail  mercantile  establishments,  etc.,  where  the 
gas  purchased  is  not  used  primarily  for  power  or  industrial  purposes. 
Where,  however,  some  manufacturing  or  industrial  processes  are  per¬ 
formed  in  any  residence  or  store,  but  such  process  being  merely  inci¬ 
dental  to  the  broader  use  of  the  premises  as  a  commercial  consumer 
and  the  gas  consumed  not  being  separately  metered,  the  total  con¬ 
sumption  at  such  premises  shall  be  credited  to  this  account.  Where 
gas  is  sold  at  a  different  rate  per  M  cubic  feet  for  lighting  purposes 
than  for  fuel  purposes,  the  earnings  from  each  such  division  shall  be 
•credited  to  subdivisions  of  this  account  and  reported  separately  to 
the  Corporation  Commission  as  follows: 

a.  Earnings  from  Sales  for  Commercial  Lighting. 

b.  Earnings  from  Sales  for  Commercial  Fuel. 

Gas  sold  to  manufacturing  establishments  for  lighting,  fuel  an  1 
industrial  purposes  will  not  be  credited  to  this  account. 

Where  it  is  the  custom  of  the  corporation  to  charge  a.  minimum 
amount  in  cases  where  the  consumption  during  the  month  is  lees  than 
a  prescribed  amount,  the  total  amount  of  such  minimum  charge  shall 
be  credited  to  this  account  or  its  appropriate  sub-account.  Where  it 
is  the  custom  of  the  corporation  to  grant  a  discount  from  the  gross 
bill  or  to  add  a  penalty  to  the  bill  where  payment  is  not  made  on  or 
before  a  prescribed  date,  such  discounts  or  penalties  shall  be  charged 
or  credited  to  this  account.  Corporations  desiring  to  do  so  may  open 
sub-accounts  to  show  the  Minimum  Bill  and  the  Discount  or  Penalty 
items. 


Industrial  Earnings. 

Credit  this  account  with  all  earnings  from  the  sale  of  gas  for 
lighting,  fuel  and  industrial  purposes  sold  to  manufacturing  and  indus¬ 
trial  establishments.  Do  not  credit  this  account  with  sales  of  gas  for 
power  purposes.  Where  gas  is  sold  at  a  different  rate  per  thousand 
cubic  feet  for  any  particular  kind  of  industrial  use,  as  light,  fuel,  etc., 
the  earnings  from  such  separate  sources  shall  be  credited  to  appro¬ 
priate  sub-divisions  of  this  account  and  reported  separately  to  the 
Corporation  Commission. 

Where  it  is  the  custom  of  the  corporation  to  charge  a  minimum 
amount  in  cases  where  the  consumption  during  the  month  is  less  than. 


UNIFORM  ACCOUNTS— GAS  CORPORATIONS. 


7 


a  prescribed  amount,  the  total  amount  of  such  minimum  charge  shall 
be  credite'd  to  this  account  or  to  its  appropriate  sub-account.  Where 
it  is  the  custom  of  the  corporation  to  grant  a  discount  from  the  gross 
bill  or  to  add  a  penalty  to  the  bill  where  payment  is  not  made  on  or 
before  a  prescribed  date,  such  discounts  or  penalties  shall  be  charged 
or  credited  to  this  account.  Corporations  desiring  to  do  so  may  open 
.sub-accounts  to  show  the  Minimum  Bill  and  the  Discount  or  Penalty 
items. 


Power  Earnings. 

Credit  this  account  with  the  earnings  from  all  sales  of  gas  for 
power  purposes. 

Where  it  is  the  custom  of  the  corporation  to  charge  a  minimum 
amount  in  cases  where  the  consumption  during  the  month  is  less  than 
a  prescribed  amount,  the  total  amount  of  such  minimum  charge  shall 
be  credited  to  this  account  or  to  its  appropriate  sub-account.  Where 
it  is  the  custom  of  the  corporation  to  grant  :a.  discount  from  the  gross 
bill  or  to  add  a  penalty  to  the  bill  where  payment  is  not  made  on  or 
before  a  prescribed  date,  such  discounts  or  penalties  shall  be  charged 
or  credited  to  this  account.  Corporations  desiring  to  do  so  may  open 
sub-accounts  to  show  the  Minimum  Bill  and  the  Discount  or  Penalty 
items. 


Municipal  Contract  Lighting  Earnings. 

Credit  this  account  with  the  earnings  from  the  sale  of  gas  to  the 
municipality  for  public  lighting  service,  embracing  the  lighting  of 
streets,  alleys,  bridges,  viaducts,  parks,  commons,  etc.,  but  not  the 
lighting  of  public  buildings  unless  such  are  particularly  included  in 
the  contract.  Where  municipal  buildings  are  not  so  included  in  the 
contract  for  public  lighting,  they  are  to  be  regarded  as  commercial 
consumers. 


Earnings  from  the  Sale  of  Gas  to  Other  Public  Service  Corporations. 

Credit  to  this  account  all  earnings  derived  from  supplying  gas  to 
other  companies  engaged  in  the  production,  distribution  or  sale  of 
gas.  Sub-iaccounts  are  to  be  opened  for  each  company  to  which  gas  is 
furnished,  the  account  showing  the  name  of  the  purchasing  gas  com¬ 
pany,  the  amount  of  gas  purchased,  and  the  total  earnings  from  such 
sales,  which  details  will  be  called  for  in  the  annual  report  to  the  Cor¬ 
poration  Commission. 

Note: — This  account  is  included  in  the  account  Miscellaneous 
Earnings  from  Operation  in  class  C. 


Earnings  from  Residuals. 

Credit  to  this  account  all  gross  earnings  derived  from  the  sale  of 


8 


ARIZONA  CORPORATION  COMMISSION 


residuals  and  by-products.  Separate  accounts  are  to  be  opened  for 
each  class  of  residuals  or  by-products,  showing  the  earnings 'from  the 
sale  of  each  as  follows: 

a.  Earnings  from  the  sale  of  coke. 

b.  Earnings  from  the  sale  of  coal  gas  tar. 

c.  Earnings  from  the  sale  of  water  gas  tar. 

d.  Earnings  from  the  sale  of  ammonia. 

e.  Earnings  from  the  sale  of  other  residuals  or  by-products. 

The  earnings  from  the  sale  of  any  residual  or  by-product  is  to  be 
determined  by  the  price  received  at  the  point  of  delivery  to  the  pur¬ 
chaser.  All  expenses  incurred  in  connection  with  the  preparation  of 
residuals  or  by-products  for  commercial  use,  the  expenses  of  their 
handling,  sale  and  delivery  are  to  be  charged  to  appropriate  and  cor¬ 
responding  Residual  Expense  Accounts  opened  for  that  purpose.  The 
net  earnings  from  the  sale  of  residuals  will  be  carried  to  the  Income 
Account. 


Miscellaneous  Earnings  from  Operation. 

Credit  to  this  account  all  earnings  received  from  operating  trans¬ 
actions  not  properly  includible  in  the  preceding  accounts. 


NON-OPERATING  REVENUES. 

Profit  on  Merchandise  Sales. 

Credit  to  this  account  the  receipts  derived  from  the  sale  of  gas 
appliances  or  gas  merchandise  as  lamps,  stoves,  engines,  fixtures  and 
all  other  appliances  used  in  the  consumption  or  utilization  of  gas. 
Profit,  ias  used  in  this  account,  is  defined  as  being  the  excess  of  the 
sales  price  over  the  cash  cost,  including  the  invoice  cost,  cost  of  hand¬ 
ling,  storage,  etc.  Charge  this  account  with  all  expenses  for  labor 
and  material  in  connection  with  the  sale  of  such  appliances  or  mer¬ 
chandise.  The  net  amount  only,  or  the  profit  on  merchandise  sales 
is  to  be  carried  to  the  Income  Account.  The  credits  and  charges  to  this 
account  shall  be  made  in  such  a  manner  as  to  admit  of  a  detailed 
analysis  when  called  for  by  the  Corporation  Commission. 

Note: — Receipts  from  the  sale  of  superseded  apparatus,  junk  or 
salvage  will  not  be  credited  to  this  account,  but  to  the  Depreciation 
Reserve. 

Note: — This  account  is  included  in  the  account  Miscellaneous 
Non-Operating  Revenues  in  class  C. 


Profit  on  Piping  and  Connections. 

Credit  this  account  with  all  earnings  derived  from  piping  and 


UNIFORM  ACCOUNTS— GAS  CORPORATIONS. 


y 


connection  work  performed  by  the  corporation.  This  includes  earn¬ 
ings  from  services  performed  on  the  consumer’s  premises,  such  as 
piping  consumer’s  premises,  connecting  and  disconnecting  stoves,  en¬ 
gines  and  other  appliances,  the  re-location  of  piping  or  apparatus  and 
other  gas-fitting  work.  If  prospective  consumers  are  charged  for  ser¬ 
vices  performed  by  the  corporation  in  connecting  the  house  piping 
with  the  service  connection  or  for  laying  the  service  piping,  such 
earnings  shall  be  credited  to  this  account.  Where  the  cost  of  laying 
the  service  is  charged  to  the  property  owner,  such  work  shall  not  be 
included  in  tangible,  capital. 

Charge  to  this  account  all  expenses  for  labor  and  materials  in 
connection  with  such  operation,  the  net  amount  only,  or  the  profit 
from  such  piping  and  connection  work,  being  carried  to  the  Income 
Account.  The  credits  and  charges  to  this  account  will  be  made  in 
such  a  manner  as  to  admit  of  a  detailed  analysis  when  called  for  by 
the  Corporation  Commission. 

Note: — This  account  is  included  in  the  account  Miscellaneous 
Non-Operating  Revenues  in  class  C. 

Rents  from  Land,  Buildings  and  Apparatus. 

Credit  to  this  account,  as  it  accrues,  all  revenue  from  the  rental 
of  land,  buildings,  apparatus  and  appliances.  Where  the  contract  fur 
the  rental  of  any  apparatus  or  appliances  covers  also  the  cost  of  con¬ 
necting  such  apparatus  and  its  maintenance,  the  entire  revenue  from 
such  contract  shall  be  credited  to  this  account. 

To  this  account  shall  be  charged  all  expenses  incurred  in  connec¬ 
tion  with  the  collection  of  rents,  commissions  and  fees  therefor;  the 
cost  of  procuring  tenants  for  buildings,  drawing  contracts  and  leases, 
advertising  for  tenants  of  such  buildings;  expenses  of  ouster  proceed¬ 
ings,  and  taxes,  unless  the  taxes  are  to  be  paid  by  the  tenant.  Any 
expenses  accruing  while  land  and  buildings  are  idle,  also  repairs  upon 
such  property,  will  be  charged  to  this  account.  Only  the  net  revenue 
or  profit  from  the  above  transactions  will  be  carried  to  the  income 
Account  in  the  annual  report. 

Credits  and  charges  to  this  account  are  to  be  made  in  such  a 
manner  as  to  admit  of  a  detailed  analysis  being  made  when  called 
for  by  the  Corporation  Commission. 

Note: — This  account  is  included  in  the  account  Miscellaneous 
Non-Operating  Revenues  in  class  C. 


Interest  on  Deposits. 

Credit  to  this  account  all  interest  as  it  accrues  on  deposits  of  the 
gas  corporation  funds  with  banks,  trust  companies  or  individuals. 
Interest  on  security  investments  will  not  be  credited  to  this  account 
but  to  the  account  Interest  and  Dividends  from  Investments.  Interest 
on  moneye  belonging  to  'any  of  the  reserves  of  the  corporation  will  be 
credited  to  such  reserves. 

Note: — This  account  is  included  in  the  account  Miscellaneous 
Non-operating  Revenues  in  class  C. 


10 


ARIZONA  CORPORATION  COMMISSION 


Interest  and  Dividends  from  Investments. 

Credit  to  this  account  all  interest  as  it  accrues  upon  interest- 
bearing  securities  which  are  liabilities,  either  actual  or  contingent,  of 
solvent  companies,  cities  or  individuals,  held  as  investments  by  the 
gas  corporation. 

Credit  to  this  account  the  cash  value,  as  on  the  date  when  they 
become  collectible,  of  dividends  upon  the  stocks,  preferred  and  com¬ 
mon,  of  corporations  held  as  investments  by  the  gas  corporation. 

A  description  of  the  securities  whose  yield  is  credited  to  this 
account  will  be  called  for  in  the  annual  report  to  the  Corporation 
Commission. 

Note: — This  account  is  included  in  the  account  Miscellaneous 
Non-operating  Revenues  in  class  C. 


Miscellaneous  Non-operating  Revenues. 

Credit  to  this  account  all  revenues  from  non-operating  sources 
not  includible  in  any  of  the  preceding  accounts. 

Corporations  are  at  liberty  to  open  sub-accounts  for  the  purpose 
of  showing  the  revenues  from  any  particular  sources. 


OPERATING  EXPENSE  ACCOUNTS. 


I.  PRODUCTION. 

II.  DISTRIBUTION. 

III.  MUNICIPAL  CONTRACT  LIGHTING. 

IV.  COMMERCIAL. 

V.  GENERAL. 

VI.  UNDISTRIBUTED. 

Note: — 'In  case  any  gas  corporation  finds  it  impossible  or  imprac¬ 
ticable  to  keep  its  accounts  with  the  detail  herein  prescribed,  it  should 
petition  the  Corporation  Commission  for  authority  to  consolidate  any 
two  or  more  accounts,  accompanying  its  petition  with  such  facts 
which  in  its  judgment  make  the  keeping  of  the  detailed  accounts  im¬ 
practicable. 

Operating  Expenses  are  intended  to  include  all  items  of  expense 
necessarily  incurred  in  being  prepared  to  serve  or  in  serving  the 
public  as  a  gas  corporation.  This  includes  the  expense  of  maintaining 
intact  the  organization  of  the  corporation,  the  manufacture,  distribn- 


UNIFORM  ACCOUNTS— GAS  CORPORATIONS. 


11 


tion  and  sale  of  gas  and  all  processes  necessarily  incident  thereto, 
together  with  the  collection  of  the  revenues  from  such  operations.  In 
order  that  the  Operating  Expenses  shall  clearly  reflect  only  the  cost 
of  rendering  such  public  service,  all  expenses  incident  to  the  operation 
of  any  other  corporation  service  performed  or  of  any  transactions 
of  a  commercial  nature  shall  be  excluded  therefrom. 

Operating  Expenses  in  the  broadest  significance  of  the  term  are 
divisible  into  two  classes,  viz.,  Operation  and  Maintenance. 

Operation  should  be  understood  to  mean  the  “use”  of  the  property 
and  includes  labor,  materials  and  supplies,  and  expenses,  but  excludes 

all  Maintenance  items. 

Maintenance  should  be  understood  to  mean  “upkeep”  and  should 
cover  all  expenditures  for  current  or  ordinary  repairs,  renewals  or 
replacements  of  property  resulting  through  wear  and  tear,  or  through 
those  casualties  which  are  incidental  to  the  nature  of  the  operation 
and  which  expenditures  are  necessary  in  order  to  keep  up  the  pro¬ 
ductive  capacity  of  the  plant  to  its  original  or  equivalent  state  of  effi¬ 
ciency.  When,  however,  a  complete  replacement  of  any  building  or 
structure,  facility  or  unit  of  equipment  is  made  necessary  regardless 
of  such  current  expenditures,  the  un-current  or  extraordinary  repairs, 
renewals  or  replacements  made  necessay  will  be  charged  to  the  De¬ 
preciation  Reserve  accumulated  for  that  purpose. 

The  items  includible  in  the  above  subdivisions  except  where  some 
other  meaning  is  clearly  apparent  from  the  language  used  in  explain¬ 
ing  the  account  shall  be  understood  to  have  the  following  meaning: 

The  Cost  of  Labor  shall  be  understood  to  cover  not  only  wages 
paid  for  manual  labor,  but  salaries  and  fees  paid  to  persons  engaged 
in  clerical,  engineering  or  supervisory  occupations. 

Materials  and  Supplies  shall  be  understood  to  cover  the  substances 
or  matter  consumed  in  furnishing  the  gas  service  as  required  or  au¬ 
thorized  by  law  and  embraces  not  only  finished  and  unfinished  prod¬ 
ucts,  but  all  expenses  incurred  in  connection  with  their  preparation 
for  use  and  specifically  chargeable  against  such  products,  and  also 
includes  a  portion  of  the  stores  expenses,  if  such  materials  and  sup¬ 
plies  pass  through  the  stores  department. 

Hand  Toois  because  of  their  liability  to  loss  and  theft  and  their 
rapid  consumption  in  use  are  to  be  considered  as  operating  supplies 
in  the  year  in  which  they  were  purchased  and  charged  to  the  account 
for  the  benefit  of  which  they  were  purchased. 

Expenses  should  be  understood  to  mean  all  expenditures  made  o  • 
incurred  which  are  chargeable  to  the  accounts  referred  to  and  whicn 

are  not  Labor  or  Materials  and  Supplies. 


12 


ARIZONA  CORPORATION  COMMISSION 


I.  PRODUCTION. 


A.  COAL  GAS. 


Superintendence. 

Charge  to  this  account  the  total  cost  of  superintendence  of  the 
coal  gas  production  plant.  This  account  includes  the  salaries  of  the 
superintendent  of  works,  chemists  at  works,  draftsmen,  results  man, 
works  foreman,  and  all  clerical  help  upon  all  records  and  accounts 
pertaining  to  the  production  department,  whether  at  the  general  office 
or  at  the  works. 

Note: — If  water  gas  is  also  produced  at  the  plant,  or  if  a  portion 
of  the  gas  charged  to  production  is  purchased,  the  expense  of  super¬ 
intendence  will  be  apportioned  over  the  respective  production  depart¬ 
ments. 

Note: — This  account  is  included  in  the  account  Coal  Gas  Operating 
Labor  in  class  B. 


Retort  House  Labor. 

Charge  to  this  account  operating  labor  of  all  description  from  the 
coal  in  storage  to  the  coke  leaving  the  retort  house.  This  account 
will  include  such  items  as  the  labor  cost  of  weighing  coal,  firing 
benches,  operating  drawing  and  charging  machines,  patching  and 
scurf ing  retorts,  cleaning  pipes  and  lids,  weighing  and  handling  coke, 
etc.,  including  the  wages  of  foremen,  firemen,  furnace  men,  retort 
tenders,  patchers,  pipe  men,  lid  cleaners,  coke  wetters,  guymen,  rig¬ 
gers,  shovelers  and  wheelers  of  fuel.  The  cost  of  bringing  coal  from 
storage  to  charging  floor  if  performed  by  other  than  retort  house 
employes  will  be  charged  to  the  cost  of  coal.  The  cost  of  handling 
coke  from  outside  the  retort  house  to  coke  pile  or  coke  yard  will  be 
charged  to  the  account  Coke  Stock  Expense.  Exclude  maintenance 
labor. 

Note: — This  account  is  included  in  the  account  Coal  Gas  Operat¬ 
ing  Labor  in  class  B. 


Purifying  Labor. 

Charge  to  this  account  all  operating  labor  in  the  purification  of 
•coal  gas.  This  includes  the  wages  of  coal  gas  purifiers,  purifier  house 
foreman,  and  labor  employed  in  changing  purifier  boxes,  reviving 
oxide,  removing  spent  oxide,  operating  conveyors,  and  general  labor 
employed  in  the  purifier  house  or  in  the  process  of  purifying  coal  gas. 
Exclude  maintenance  labor. 

Note: — <If  water  gas  is  made  and  purified  by  the  same  employes, 
or  a  portion  of  the  gas  charged  to  production  is  purchased  and  is 
purified  by  the  same  employes,  the  total  cost  of  purifying  labor  a: 


UNIFORM  ACCOUNTS— GA3  CORPORATIONS. 


13 


the  works  will  be  apportioned  over  the  respective  production  depart¬ 
ments. 

Note: — This  account  is  included  in  the  'account  Coal  Gas  Operat¬ 
ing  Labor  in  class  B. 

Note: — Labor  making  new  oxide  will  be  charged  to  Purifying  Ma¬ 
terial  Stock  Account. 


Miscellaneous  Labor. 

Charge  to  this  account  all  miscellaneous  operating  labor  in  and 
about  the  coal  gas  works  not  specifically  chargeable  to  any  other  labor 
account,  such  as  watchmen,  yardmen,  laborers  engaged  in  removing 
snow  and  refuse,  etc.  Exclude  maintenance  labor. 

Note: — Where  water  gas  is  also  produced  or  a  portion  of  the  gas 
charged  to  production  is  purchased,  the  total  cost  of  miscellaneous 
labor  ia:t  the  works  will  be  apportioned  over  the  respective  production 
departments. 

Note: — This  account  is  included  in  the  account  Coal  Gas  Operat¬ 
ing  Labor  in  class  B. 


Coal  Carbonized. 

Charge  to  this  account  as  used  from  Coal  Stock  Account  all  coal 
carbonized  at  the  rate  of  cost  f.  o.  b.  point  of  delivery  at  plant  for 
storage.  This  includes  the  invoice  cost  of  the  fuel,  freight,  switching, 
demurrage,  cost  of  unloading  and  cartage  to  the  point  of  delivery  a: 
the  plant  for  storage.  Credit  the  appropriate  stock  account  with  the 
material  as  used. 


Bench  Fuel. 

Charge  to  this  account  as  used  from  the  Stock  Accounts,  all  bench 
fuel,  including  the  cost  per  ton  of  expenses  as  shown  by  the  Stock 
Expense  Accounts,  if  coke  is  used,  charge  at  the  average  net  receipts 
per  ton  of  coke  sold  for  the  current  year  and  credit  Coke  Stock  Ac¬ 
count.  If  coke  is  sold  under  contract,  charge  the  coke  used  at  the 
contract  price. 


Enricher. 

If  canal  coal  is  used,  charge  at  the  cost  of  such  coal  in  storage, 
including  the  invoice  cost,  cost  of  unloading,  handling,  etc.  If  oil  is 
used,  charge  at  the  cost  delivered  in  storage  tanks,  including  the  in¬ 
voice  cost,  cost  of  pumping  and  piping,  with  proper  proportion  for 
any  loss  by  evaporation  or  leakage,  and  credit  Oil  Stock  Account. 

If  water  gas  is  used  charge  for  the  same  at  the  holder  cost  per 
thousand  cubic  feet. 


Steam. 

The  total  expense  of  generating  steam  is  to  be  determined  through 


14 


ARIZONA  CORPORATION  COMMISSION 


a  group  of  accounts  referred  to  as  the  Steam  Generation  Apportion¬ 
ment  Account.  Where  a  corporation  is  furnishing  but  one  public  serv¬ 
ice  from  its  boiler  plant,  the  details  of  the  steam  expense  will  appear 
in  the  Steam  Generation  Apportionment  Account,  and  the  total  ex¬ 
pense  as  shown  therein  will  be  carried  to  this  account  in  the  Produc¬ 
tion  group  of  accounts  and  so  shown  in  the  annual  report  to  the  Cor¬ 
poration  Commission.  Where,  however,  two  or  more  corporations  or 
services  are  making  a  demand  upon  the  same  boiler  equipment,  the 
total  steam  expense  will  be  apportioned  over  the  departments  so  using 
the  steam  equipment,  and  the  apportioned  share  of  the  steam  expense 
incurred  for  the  benefit  of  coal  gas  production  will  be  carried  to 
this  account.  If  steam  is  used  in  the  coal  gas  plant  for  other  purposes 
than  the  production  of  gas,  the  expense  for  steam  will  be  further 
apportioned,  charging  the  appropriate  expense  accounts. 


Retort  House  Supplies  and  Expenses. 

Charge  to  this  account  the  cost  of  all  operating  supplies  and  ex¬ 
penses  incurred  in  the  operation  of  the  retort  house  other  than  operat¬ 
ing  labor  and  repairs.  This  includes  such  items  of  expenses  as  small 
hand  tools,  lubricants  and  waste,  brooms,  hose,  etc.  Exclude  main¬ 
tenance  supplies  and  expenses. 

Note:— This  account  is  included  in  the  account  Miscellaneous  Coal 
Gas  Supplies  and  Expenses  in  class  B. 


Coal  Gas  Purification  Supplies  and  Expenses. 

Charge  to  this  account  the  cost  of  purification  material  and  ex¬ 
penses  incurred  in  purifying  coal  gas.  The  cost  of  such  material  will 
include  the  invoice  cost  of  oxide,  lime,  shavings,,  etc. 

Where  large  quantities  of  purifying  material  are  made  at  one 
time,  the  cost  of  such  material  may  be  charged  to  the  Purifying  Mate¬ 
rial  Stock  Account,  crediting  that  account  with  the  material  as  used, 
and  the  cost  divided  over  the  number  of  months  during  which  it  is 
expected  the  material  will  be  used.  Exclude  maintenance  supplies. 

Note: — This  account  is  included  in  the  account  Miscellaneous 
Coal  Gas  Supplies  and  Expenses  in  class  B. 


Miscellaneous  Coal  Gas  Supplies  and  Expenses. 

Charge  to  this  account  the  cost  of  all  operating  supplies  and  ex¬ 
penses  incurred  at  the  coal  gas  works  not  directly  chargeable  to  any 
of  the  preceding  production  accounts.  This  includes  such  items  as 
gas  and  electricity  used  at  the  works  for  general  lighting,  water  for 
general  purposes,  laboratory  apparatus  and  supplies,  ice,  brooms,  lubri¬ 
cants,  etc.,  and  works  stationery,  telephones,  etc.,  if  it  is  desired  to 
distribute  such  items.  Exclude  maintenance  supplies  and  expenses. 

Note: — This  account  is  included  in  the  account  Miscellaneous 
Coal  Gas  Supplies  and  Expenses  in  class  B. 


UNIFORM  ACCOUNTS— GAS  CORPORATIONS. 


15 


Maintenance  of  Benches. 

Charge  this  account  with  the  expense  of  all  labor  and  material 
used  in  repairing  and  renewing  benches,  including  retorts  and  set¬ 
tings,  together  with  all  piping  and  mains  which  are  a  part  of  the  re¬ 
torts. 

Note: — This  account  is  included  in  the  account  Maintenance  of 
Coal  Gas  Apparatus  in  class  B. 

Maintenance  of  Coal  Gas  Apparatus. 

Charge  to  this  account  all  expenses  for  labor  and  material  incur¬ 
red  in  repairing  coal  gas  machinery  and  apparatus,  embracing  such 
items  as  purifying  apparatus,  exhausters,  condensers,  piping  at  works, 
electric  and  compressed  air  equipment,  pumps,  gas  holders  at  works, 
etc. 

Note: — If  water  gas  is  also  produced,  or  if  a  part  of  the  gas 
charged  to  production  is  purchased,  the  cost  of  repairing  equipment 
or  apparatus  which  is  used  for  the  joint  benefit  of  the  different  kinds 
of  gas  will  be  apportioned  to  the  maintenance  accounts  of  the  respect¬ 
ive  production  departments. 

Note: — This  account  is  included  in  the  account  Maintenance  of 
Coal  Gas  Apparatus  in  class  B. 

'  :  ui 

!  1  '  V{  r 

Maintenance  of  Coal  Gas  Buildings,  Fixtures  and  Grounds. 

Charge  this  account  with  the  expense  of  all  labor  and  material 
incurred  in  repairing  buildings  and  structures  use  dexclusively  for  the 
manufacture^  of  coal  gas,  as  condensing  and  purifying  buildings,  retort 
houses,  out-bupdings,  tool  houses,  etc. 

Charge  this  account  also  with  a  proper  proportion  of  the  repairs 
to  all  buildings  which  are  used  for  the  joint  benefit  of  the  coal  gas. 
production  department  and  any  other  department,  as  for  example, 
buildings,  fixtures  and  grounds  also  used  in  the  prbduction  of  water 
gas,  production  processes  in  connection  with  purchased  gas  or  the 
generation  of  steam.  The  repairs  to  jointly  used  buildings,  fixtures 
and  grounds  will  be  apportioned,  charging  to  the  appropriate  main¬ 
tenance  accounts  the  proportion  properly  chargeable  thereto. 


B.  WATER  GAS. 


Superintendence. 

Charge  this  account  with  the  total  cost  of  superintendence  of  the 
water  gas  plant.  The  account  will  be  charged  with  the  salaries  of  the 
superintendent  of  works,  chemists,  works  draftsmen,  results  man, 
works  foreman,  and  all  clerical  help  upon  records  and  accounts  per¬ 
taining  to  the  water  gas  production  department,  whether  at  the  gen¬ 
eral  office  or  works. 

Note: — If  coal  gas  is  also  produced  at  the  works  or  a  portion  of 


16 


ARIZONA  CORPORATION  COMMISSION 


the  gas  charged  to  the  production  department  is  purchased  gas,  the 
total  cost  of  superintendence  will  be  apportioned  over  the  respective 
production  departments. 

Note: — This  account  is  included  in  the  account  Water  Gas  Oper¬ 
ating  Labor  in  class  B. 


Generator  House  Labor. 

Charge  this  account  with  all  operating  labor  from  the  coke  or 
coal  in  storage  to  the  outlet  of  the  seal  box.  This  includes  labor 
employed  in  measuring  and  pumping  oil  to  generators,  wages  of  gas 
makers  and  assistants;  operating,  charging,  clinkering  and  cleaning 
generators;  cleaning  out  seals  and  wash  boxes;  and  the  necessary 
attention  to  apparatus,  tanks,  motors,  pumps,  blowers  and  engine'* 
while  making  water  gas.  Exclude  maintenance  labor. 

Note: — This  account  is  included  in  the  account  Water  Gas  Oper¬ 
ating  Labor  in  class  B. 


Purifying  Labor. 

Charge  to  this  account  all  operating  labor  in  the  purification  or 
water  gas.  This  includes  the  wages  of  water  gas  purifiers,  house 
foreman,  labor  employed  in  changing  purifying  boxes,  reviving  oxide, 
removing  spent  oxide,  operating  conveyors,  and  general  labor  em¬ 
ployed  in  the  water  gas  purifier  house  or  in  the  process  of  purifying 
water  gas.  Exclude  maintenance  labor. 

Note: — If  the  same  employes  also  have  charge  of  purifying  coal 
gas  produced  at  the  works  or  the  purification  of  purchased  gas,  the 
total  expense  for  purifying  labor  will  be  apportioned  over  the  cor¬ 
responding  accounts  of  the  respective  production  departments. 

Note: — Labor  making  new  oxide  will  be  charged  to  the  Purifying 
Material  Stock  Account. 

Note: — This  account  is  included  in  the  account  Water  Gas  Oper¬ 
ating  Labor  in  class  B. 


Miscellaneous  Labor. 

Charge  to  this  account  all  miscellaneous  operating  labor  on  and 
about  the  water  gas  work  not  specifically  chargeable  to  any  other 
labor  account,  such  as  watchmen,  yard  men,  laborers  engaged  in  re¬ 
moving  enow  and  refuse,  etc.  Exclude  maintenance  labor. 

Note: — Where  coal  gas  is  also  produced  or  a  portion  of  the  gas 
charged  to  production  is  purchased,  the  total  cost  of  miscellaneous 
labor  at  the  works  will  be  apportioned  over  the  respective  Production 
accounts. 

Note: — This  account  is  included  in  the  account  Water  Gas  Oper¬ 
ating  Labor  in  class  B. 


Steam  for  Generating  Water  Gas. 

The  total  expense  of  generating  steam  is  to  be  determined  through 


UNIFORM  ACCOUNTS— GAS  CORPORATIONS. 


7 


a  separate  group  of  accounts  known  as  the  Steam  Apportionment 
Account.  Where  a  plant  is  operating  but  one  corporation  service 
from  its  boiler  plant,  as  for  example  a  water  gas  production  depart¬ 
ment,  and  all  the  steam  generated  is  used  in  the  production  of  water 
gas,  the  details  of  the  steam  expense  will  appear  in  the  Steam  Appor¬ 
tionment  Account  and  the  total  of  that  group  will  be  carried  to  this 
account.  Where,  however,  two  or  more  services  are  making  a  demand 
upon  the  same  boiler  equipment,  the  total  cost  of  steam,  ae  shown 
by  the  Steam  Apportionment  Account,  will  be  apportioned  over  the 
correspondiing  accounts  of  the  respective  production  departments.  If 
steam  is  used  in  the  water  gas  plant  for  other  purposes  than  the 
production  of  water  gas,  the  total  expense  for  steam  should  be  appor¬ 
tioned  further,  charging  the  appropriate  accounts  for  the  benefit  ot 
which  the  expense  was  incurred. 


Generator  Fuel. 

Charge  this  account  with  the  cost  of  all  generator  fuel.  If  coke 
is  used,  charge  at  the  average  net  receipts  per  ton  of  coke  sold  during 
the  current  year.  If  coke  is  sold  under  contract,  charge  at  the  con¬ 
tract  price.  If  coal  is  used  charge  at  the  actual  cost  per  ton,  f.  o.  b. 
point  of  delivery  at  the  plant  for  storage.  This  includes  the  invoice 
cost,  freight,  unloading,  cartage  from  point  of  delivery  to  storage,  etc. 


Enricher. 

Charge  this  account  with  the  storage  cost  of  oil,  naphtha  or  other 
enricher  used,  including  in  such  cost  the  invoice  cost,  freight,  de¬ 
murrage,  pumping,  labor  employed  in  handling  up  to  storage,  cart¬ 
age,  and  the  loss  by  leakage  and  evaporation,  as  shown  by  the  Oil 

Stock  Account. 


Water  Gas  Generator  House  Supplies  and  Expenses. 

Charge'  this  account  with  all  operating  supplies  and  expenses, 
except  labor  and  repairs,  incurred  in  the  operation  of  the  generator 
house  and  not  chargeable  to  any  of  the  preceding  accounts.  This  em¬ 
braces  such  items  of  expense  as  hand  tools,  lubricants  for  engines 
and  blowers,  waste,  brooms,  etc.  Exclude  maintenance  supplies  and 
expenses. 

Note: — This  account  is  included  in  the  account  Miscellaneous 
Water  Gas  Supplies  and  Expenses  in  class  B. 


Water  Gas  Purification  Supplies  and  Expenses. 

Charge  to  this  account  the  cost  of  purification  material  and  ex¬ 
penses  incurred  in  purifying  water  gas.  The  cost  of  such  material 


18 


ARIZONA  CORPORATION  COMMISSION 


will  include  the  invoice  cost  of  oxide,  lime  and  shavings,  all  labor  and 
cartage  expense  incurred,  and  the  cost  of  mixing  purifying  materials. 
When  large  quantities  of  purifying  materials  are  made  at  one  time, 
the  cost  of  such  material  may  be  charged  to  Purifying  Material  Stock 
Account,  crediting  that  account  with  the  material  as  used,  and  the 
cost  divided  over  the  number  of  months  during  which  it  is  expected 
the  material  will  be  used.  Exclude  maintenance  supplies.  Exclude 
purifying  labor. 

Note: — If  coal  gas  is  also  produced  or  a  portion  of  the  gas  is  pur¬ 
chased  product,  all  gases  being  purified  after  their  mixture,  the  total 
cost  of  purification  supplies  and  expenses  will  be  apportioned  over 
the  corresponding  accounts  of  the  respective  production  departments. 

Note: — This  account  is  included  in  the  account  Miscellaneous 
Water  Gas  Supplies  and  Expenses  in  class  B 


Steam. 

(See  Steam  for  Generating  Water  Gas  account.)  The  charge  to 
this  account  will  be  for  the  amount  of  steam  required  for  heating 
holders,  buildings,  etc. 

Note: — This  account  is  included  in  the  account  Miscellaneous 
Water  Gas  Supplies  and  Expenses  in  class  B. 

Miscellaneous  Water  Gas  Supplies  and  Expenses. 

Charge  to  this  account  the  cost  of  all  operating  supplies  and 
expenses  incurred  at  the  water  gas  works  not  directly  chargeable  co 
any  of  the  preceding  production  accounts.  This  includes  such  items 
as  gas  and  electricity  used  at  the  works  for  general  lighting,  water 
for  general  purposes,  laboratory  apparatus  and  supplies,  ice  brooms, 
lubricants,  etc.,  and  works  stationery,  telephones,  etc.,  if  it  is  desired 
to  distribute  such  items.  Exclude  maintenance  supplies  and  ex¬ 
penses. 

Note: — This  account  is  included  in  the  account  ..Miscellaneous 
Water  Gas  Supplies  and  Expenses  in  class  B. 


Maintenance  of  Water  Gas  Apparatus. 

Charge  this  account  with  all  expenses  for  labor  and  materials  in 
making  repairs  to  water  gas  apparatus.  This  includes  the  relining  ol‘ 
generators,  refilling  carbureters  and  super-heaters,  repairs  to  clinker- 
ing  doors,  oil  sprays,  valves,  purifying  apparatus,  exhausters,  con¬ 
densers,  conveying  apparatus,  piping  at  works,  electric  and  com¬ 
pressed  air  equipment,  pumps,  gas  holders  at  works,  etc.,  used  ex¬ 
clusively  in  the  production  of  water  gas. 

Note: — If  coal  gas  is  also  produced,  or  a  portion  of  the  gas 
charged  to  production  is  purchased  product,  repairs  to  that  equipment 


UNIFORM  ACCOUNTS— GAS  CORPORATIONS. 


rj 


which  is  used  for  the  joint  benefit  of  the  different  production  depart¬ 
ments  will  be  apportioned  over  the  corresponding  accounts  of  the  re¬ 
spective  production  departments. 


Maintenance  of  Water  Gas  Buildings,  Fixtures  and  Grounds. 

Charge  this  account  with  all  expenses  incurred  for  labor  and  ma¬ 
terial  in  repairing  buildings  and  structures  used  exclusively  for  the 
manufacture  of  water  gas  except  the  steam  structures,  the  repairs  to 
which  are  included  in  the  account  Maintenance  of  Boiler  Plant  Build¬ 
ings,  Fixtures  and  Grounds. 

Note: — If  coal  gas  is  also  produced  and  if  a  portion  of  the  product 
charged  to  production  is  purchased  gas,  repairs  to  buildings,  fixtures 
and  grounds  used  for  the  joint  benefit  of  these  respective  departments 
will  be  apportioned  over  the  corresponding  maintenance  accounts  in 
the  respective  production  departments. 

C.  PURCHASED  GAS. 


Superintendence. 

Charge  to  this  account  the  total  cost  of  superintendence  of  the 
purchased  gas  production  department.  This  account  includes  salaries 
of  superintendent  of  works,  chemists,  works  draftsmen,  results  man, 
works  foreman  and  all  clerical  help  upon  records  or  accounts  pertain- 
taining  to  the  purchased  gas  production  department,  whether  at  the 
general  office  or  at  the  works. 

Note: — If  coal  gas  and  water  gas  are  produced  at  the  plant,  the 
expense  of  superintendence  of  production  will  be  apportioned  over  the 
respective  production  departments. 

Note: — This  account  is  included  in  the  account  Purchased  Gas 
Operating  Labor  in  class  B. 


Collecting  and  Pumping  Purchased  Gas  Labor. 

Charge  this  account  with  the  labor  cost  of  collecting  and  pump¬ 
ing  purchased  gas  where  the  gas  is  purchased  at  the  plant  of  the  pro¬ 
ducing  company  and  pumped  to  the  works  of  the  purchasing  company. 

Note: — This  account  is  included  in  the  account  Purchased  Gas 
Operating  Labor  in  class  B. 


Purifying  Labor. 

Charge  this  account  with  the  operating  labor  cost  of  purifying 
purchased  gas.  This  includes  the  wages  of  gas  purifiers,  purifying 
house  foremen,  and  labor  employed  changing  purifier  boxes,  reviving 


20 


ARIZONA  CORPORATION  COMMISSION 


oxide,  removing  spent  oxide,  operating  conveyors  and  general  labor 
employed  in  the  purifier  house  or  in  the  process  of  purifying  pur¬ 
chased  gas.  Exclude  maintenance  labor. 

Note: — If  coal  gas  or  water  gas  or  both  are  also  produced  at  the 
works  and  the  purification  of  such  gas  is  performed  after  their  mix¬ 
ture,  the  total  cost  of  purifying  labor  at  the  works  will  be  apportioned 
over  the  corresponding  accounts  of  the  respective  production  depart¬ 
ments. 

Note: — Labor  making  new  oxide  will  be  charged  to  Purifying  Ma¬ 
terial  Stock  Account. 

Note: — This  acocunt  is  included  in  Purchased  Gas  Operating  La¬ 
bor  in  class  B. 


Miscellaneous  Labor. 

Charge  to  this  account  all  miscellaneous  operating  labor  in  and 
about  the  purchased  gas  production  works  not  specifically  chargeable 
to  any  other  labor  account,  embracing  the  wages  of  watchmen,  yard¬ 
men,  labor  at  storage  holders,  laborers  employed  in  removing  enow 
and  refuse,  etc.  Exclude  maintenance  labor. 

Note: — Where  water  gas  or  coal  gas  or  both  are  also  produced  at 
the  works,  the  total  cost  of  miscellaneous  labor  at  the  works  will  be 
apportioned  over  the  corresponding  accounts  in  the  respective  pro¬ 
duction  departments. 

Note: — This  account  is  included  in  the  account  Purchased  Gas 
Operating  Labor  in  class  B. 


Crude  Gas  Purchased. 

Charge  to  this  account  the  purchase  price  of  all  crude  gas  pur¬ 
chased  from  other  producing  companies  for  the  purpose  of  distribution 
and  resale.  When  gas  is  purchased  from  more  than  one  company 
separate  accounts  should  be  opened  with  each  such  company  show¬ 
ing  the  name  of  the  company,  the  amount  in  cubic  feet  of  gas  pur¬ 
chased,  the  rate  paid  per  thousand  cubic  feet  and  the  total  amount 
paid  therefor,  which  details  will  be  called  for  in  the  annual  report  to 
the  Corporation  Commission. 


Power  for  Pumping. 

Charge  to  this  account  the  cost  of  all  power,  whether  steam,  elec¬ 
tricity  or  other  power,  used  for  pumping  purchased  gas  from  the 
plant  or  plants  where  purchased  to  the  works  of  the  purchasing  cor¬ 
poration. 


Enricher. 

Charge  to  this  account  the  cost  of  enrichers  used  to  enrich  pur- 


UNIFORM  ACCOUNTS— GAS  CORPORATIONS. 


21 


chased  gas.  If  the  purchased  gas  is  crude  coal  gas,  charge  for  en- 
richer  as  indicated  in  the  Coal  Gas  Enricher  Account.  If  the  pur¬ 
chased  gas  is  crude  water  gas,  charge  for  enricher  as  indicated  in 

Water  Gas  Enricher  Account. 


Purification  Supplies  and  Expenses. 

Charge  to  this  account  the  cost  of  purification  material  and  ex¬ 
penses  incurred  in  purifying  purchased  gas.  The  cost  of  such  mate¬ 
rial  will  include  the  invoice  cost  of  oxide,  lime,  shavings,  the  cost  of 
mixing,  etc.  Where  large  quantities  of  purifying  material  are  made 
at  one  time  the  cost  of  such  material  may  be  charged  to  the  Purify¬ 
ing  Material  Stock  Account,  crediting  that  account  with  the  material 
as  used  and  the  cost  divided  over  the  number  of  months  during  which 
it  is  expected  the  material  will  be  used.  Exclude  maintenance  sup¬ 
plies  and  expenses. 

Note: — If  coal  gas  or  water  gas  or  both  are  also  produced  at  the 
works  and  all  such,  product  is  purified  after  mixture,  the  total  cost  of 
purification  supplies  and  expenses  will  be  apportioned  over  the  cor¬ 
responding  accounts  of  the  respective  production  departments. 

Note: — This  account  is  included  in  the  account  Miscellaneous 
Purchased  Gas  Supplies  and  Expenses  in  class  B. 


Steam. 

The  cost  of  producing  steam  is  described  in  the  coal  gas  Steam 
Account. 

Charge  to  this  account  the  proportion  of  the  total  cost  of  steam 
representing  the  amount  of  steam  used  in  the  production  operations 
in  connection  with  purchased  gas. 

Note: — This  account  is  included  in  the  account  Miscellaneous 
Purchased  Gas  Supplies  and  Expenses  in  class  B. 


Miscellaneous  Purchased  Gas  Supplies  and  Expenses. 

Charge  to  this  account  the  cost  of  all  operating  supplies  and  ex¬ 
penses  incurred  at  the  purchased  gas  production  works  not  directly 
chargeable  to  any  of  the  preceding  production  accounts.  This  in¬ 
cludes  such  items  as  gas  'and  electricity  used  at  the  works  for  gen¬ 
eral  lighting,  supplies  and  materials  used  at  the  storage  holders  at 
works,  water  for  general  purposes,  laboratory  apparatus  and  supplies, 
ice,  brooms,  lubricants,  etc.,  and  works  stationery,  telephones,  etc.,  if 
it  is  desired  to  distribute  such  expenses.  Exclude  maintenance  sup¬ 
plies  and  expenses. 

Note: — This  account  is  included  in  the  account  Miscellaneous 
Purchased  Gas  Supplies  and  Expenses  in  class  B. 


22 


ARIZONA  CORPORATION  COMMISSION 


Maintenance  of  Purchased  Gas  Apparatus. 

Charge  this  account  with  all  expenses  for  labor  and  material  in* 
curred  in  repairing  purchased  gas  production  apparatus,  including 
'Collection  mains  and  pumping  apparatus,  purifying  apparatus,  ex¬ 
hausters,  conveying  machinery,  condensers,  piping  at  works,  electric 
and  compressed  air  equipment,  etc. 

Note: — If  coal  gas  or  water  gas  or  both  are  also  produced,  the 
cost  of  repairing  equipment  which  is  used  for  the  joint  benefit  of  the 
different  kinds  of  gas  will  be  apportioned  over  the  corresponding 
maintenance  accounts  of  the  respective  production  departments. 


Maintenance  of  Purchased  Gas  Buildings,  Fixtures  and  Grounds. 

Charge  this  account  with  the  expense  of  all  labor  and  material 
incurred  in  repairs  to  buildings,  fixtures  and  grounds  used  exclusively 
for  production  processes  in  connection  with  purchased  gas,  as  con¬ 
densing  or  purifying  buildings,  outbuildings,  tool  houses,  and  appur¬ 
tenant  fences,  sidewalks,  lawns,  etc. 


Note: — If  coal  gas  or  water  gas  or  both  tare  also  produced  at 
the  works,  the  cost  of  repairing  those  buildings,  fixtures  and  grounds 
which  are  used  for  the  joint  benefit  of  the  different  departments  will 
be  apportioned  over  the  corresponding  accounts  of  the  respective  pro¬ 
duction  departments. 


D.  GASOLINE  AND  ACETYLENE  PRODUCTION. 

Operating  Labor. 

Charge  to  this  account  all  salaries  and  wages,  including  superin¬ 
tendence,  for  operating  labor  in  and  about  the  gas  plant  in  the  pro¬ 
cess  of  gas  production.  Exclude  maintenance  labor. 


Carbide  and  Gasoline. 

Charge  to  this  account  the  cost  of  all  carbide  and  gasoline  in 
storage  at  plant,  including  the  invoice  cost,  freight,  cartage,  etc. 
Credit  the  appropriate  stock  account  with  the  material  as  used. 


Miscellaneous  Supplies  and  Expenses. 

Charge  to  this  account  the  cost  of  all  operating  supplies  con¬ 
sumed  and  expenses  incurred  (other  than  labor)  in  the  production  of 
gas.  This  may  include  such  items  as  water  for  gas  and  general  pur¬ 
poses,  small  hand  tools,  lubricants  and  waste,  etc.  Exclude  mainte¬ 
nance  supplies  and  expenses. 


UNIFORM  ACCOUNTS— GAS  CORPORATIONS. 


23 


Repairs  to  Gas  Making  Apparatus. 

Charge  to  this  account  all  expenees  for  labor  and  material  in¬ 
curred  in  repairing  gas  making  apparatus,  embracing  such  items  as 
piping  at  works,  pumps,  etc. 


Repairs  to  Buildings,  Fixtures  and  Grounds. 

Charge  this  account  with  the  expense  of  ail  labor  and  material  in¬ 
curred  in  repairing  buildings  and  structures  used  for  the  production 
of  gas.  The  repairs  to  buildings,  fixtures  and  grounds  used  jointly  for 
production  and  other  purposes  will  be  apportioned,  charging  to  the 
(appropriate  maintenance  accounts  the  proportion  chargeable  thereto. 


E.  STEAM  GENERATION  (APPORTIONMENT  ACCOUNT.) 
Operating  Labor. 

Charge  this  account  with  all  operating  labor  employed  in  connec¬ 
tion  with  the  generation  of  steam.  This  account  will  be  charged  with 
the  salaries  of  superintendent  of  boiler  house,  boiler  house  foremen, 
firemen,  helpers,  shovelers,  weighers,  feed-pump  men,  stokers,  water 
purification  labor,  blowing  flues,  cleaning  boilers,  labor  employed  at 
the  boiler  plant  in  handling  coal  and  ashes,  boiler  plant  janitors, 
watchmen,  etc.  If  the  general  superintendent  of  the  power  plant  has 
charge  of  the  boiler  plant,  a  proportion  of  his  salary  will  be  charged 
to  this  account.  Exclude  maintenance  of  labor. 


Fuel  for  Steam. 

Charge  to  this  account  all  fuel  used  for  steam,  whether  coal,  oil, 
gas  or  other  fuel,  at  the  cost  f.  o.  b.  point  of  delivery  at  plant  or 
storage.  This  includes  the  invoice  cost  of  the  fuel,  freight,  switch¬ 
ing,  demurrage,  cost  of.  unloading  from  cars  to  wagons  and  cartage 
to  point  of  delivery  at  the  plant  for  storage. 

Credit  the  Fuel  Stock  account  with  fuel  as  used. 


Water  for  Steam. 

Charge  this  account  with  actual  amount  of  water  used  for  boiler 
feed  and  condensing  purposes.  If  water  is  purchased,  charge  at  the 
contract  price  or  the  meter  rate.  If  water  is  pumped  by  the  account¬ 
ing  corporation,  charge  here  the  cost  of  pumpage.  Water  for  fire  pro¬ 
tection  and  general  purposes  should  not  be  charged  to  this  account. 


Miscellaneous  Steam  Supplies  and  Expenses. 

Charge  to  this  account  all  operating  supplies  and  expenses  at  the 


24 


ARIZONA  CORPORATION  COMMISSION 


boiler  plant  not  chargeable  to  the  preceding  accounts,  ae  boiler  room 
records,  boiler  compounds,  boiler  inspection,  water  purification  supplies 
land  expenses,  water  for  fire  protection  and  general  use,  light  and 
heat  at  the  boiler  plant,  hose,  packing,  gaskets,  boiler  hand  tools, 
lubricants,  gauge  glasses,  etc. 


Maintenance  of  Boilers  and  Boiler  Auxiliary  Equipment. 

Charge  this  account  with  all  expense  of  labor  and  material  used 
In  repairing  furnaces  and  boilers,  special  boiler  foundations  and  set¬ 
tings,  iron  and  steel  smoke-stacks,  feed  pumps,  water  feed  pipe,  in¬ 
jectors,  economizers,  water  heaters,  superheaters,  valves,  grates, 
flues,  mechanical  stoker  equipment,  boiler  room  piping  from  the  boil¬ 
er  to  the  engine  throttle  valve,  steam  exhaust  system,  boiler  water 
supply  mains,  pumping  equipment  and  similar  auxiliary  equipment. 

Note: — This  account  is  included  in  the  account  Maintenance  cf 
Boiler  Plant  Equipment  in  class  B. 


Maintenance  of  Coal  ard  Ash  Handling  Equipment. 

Charge  this  account  with  all  expense  of  labor  and  material  in¬ 
curred  in  repairing  coal  and  ash  conveyors  in  the  boiler  plant,  em¬ 
bracing  trolley  and  cable  towers,  crushers,  belt  links,  wheels,  chutes 
and  gates,  conveyor  cars,  winches,  motors,  buckets,  shafts,  chains,  etc. 

Note: — This  account  is  included  in  the  account  Maintenance  of 
Boiler  Plant  Equipment  in  class  B. 


Maintenance  of  Boiler  Plant  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  all  expense  of  labor  and  material  incurred 
in  repairs  to  buildings,  fixtures  and  grounds,  including  permanent 
foundations  for  apparatus,  used  exclusively  for  the  generation  of 
steam.  If  the  boiler  plant  equipment  is  housed  in  one  of  the  general 
works  buildings,  the  repairs  to  such  buildings  will  be  apportioned  so 
as  to  charge  to  this  account  the  proper  proportion  of  the  total  cost 
of  repairs  to  such  jointly  occupied  buildings. 


F.  GAS  PRODUCTION  (APPORTIONMENT  ACCOUNT.) 

Gas  Corporation  Proportion  of  Total  Production. 

Charge  this  account  with  the  proportion  of  the  total  cost  of  gas 
produced  which  is  chargeable  to  the  gas  corporation.  This  account 
will  be  raised  by  those  plants  operating  two  or  more  corporation  ser¬ 
vices,  or  commercial  transactions  in  connection  with  a  corporation 
service,  which  are  using  a  portion  of  the  total  gas  produced.  In  such 
cases  the  production  accounts  as  prescribed  will  be  opened,  the  entire 


UNIFORM  ACCOUNTS— GAS  CORPORATIONS. 


25 


group  of  such  accounts  being  regarded  as  an  apportionment  account 
land  the  total  cost  of  gas  produced  will  be  apportioned  over  the  several 
corporations  or  departments  making  a  demand  for  gas,  charging  to 
this  account  the  total  proportion  of  gas  produced  properly  chargeable 
to  the  gas  corporation. 


II.  DISTRIBUTION. 


Labor  Removing  and  Resetting  Meters. 

Charge  to  this  'account  all  operating  labor  employed  in  removing 
and  resetting  meters  on  the  premises  of  the  consumers,  and  placing 
meter  connections  in  the  course  of  the  regular  and  periodical  inspec¬ 
tion  of  such  meters.  Where  such  work  is  performed  by  regular  meter 
maintenance  men,  their  time  should  be  apportioned  accordingly.  Ex¬ 
clude  maintenance  labor. 

Note: — The  cost  of  the  original  setting  of  each  meter,  including 
one  set  of  connections,  will  be  charged  to  the  Meter  Construction  Ac¬ 
count,  if  it  is  the  policy  of  the  corporation  to  capitalize  such  original 
setting. 

Note: — This  account  is  included  in  the  account  Distribution  Sys¬ 
tem  Operating  Labor  in  class  B  and  class  C. 


Street  Department  Labor. 

Charge  this  account  with  all  operating  labor  employed  in  the 
street  department.  This  includes  labor  pumping  drips,  taking  street 
pressure,  operating  district  governors,  repairing  street  department 
tools,  clerical  salaries  for  the  street  department  and  miscellaneous 
street  department  operating  labor.  Exclude  maintenance  labor. 

Note: — This  account  is  included  in  the  account  Distribution  Sys¬ 
tem  Operating  Labor  in  class  B  and  class  C. 


Meter  and  Fitting  Department  Operating  Labor. 

Charge  this  account  with  all  operating  labor  employed  in  the 
meter  shop  and  fitting  department.  This  includes  the  salaries  ant 
wages  of  meter  shop  clerks,  employes  keeping  shop  records,  and  ail 
operating  labor  in  the  meter  shop  or  department  not  properly  charge¬ 
able  to  the  accounts  Labor  Removing  and  Resetting  Meters  and 
Maintenance  of  Meters.  Exclude  maintenance  labor. 

Note: — This  account  is  included  in  the  account  Distribution  Sys¬ 
tem  Operating  Labor  in  class  B  and  class  C. 


Consumers’  Premises  Expenses. 

Charge  this  account  with  all  labor  and  material  required  for  ad¬ 
justing  general  complaints,  clearing  out,  changing  or  adjusting  house 


26 


ARIZONA  CORPORATION  COMMISSION 


piping,  gas  fixtures,  burners  or  any  portion  of  the  consumers’  prop¬ 
erty  beyond  the  meter,  including  the  cost  of  new  pillars,  tips,  burners, 
or  any  appliances  or  devices  put  in  to  better  the  service,  and  not 
properly  chargeable  to  repairs,  investigating  reports  of  poor  service  or 
large  bills,  including  taking  pressure  on  complaints;  labor  placing 
clock  meters  and  changing  meters  for  request  tests;  and  inspecting 
and  testing  new  pipe,  including  car  fare;  meals,  etc.,  of  the  inspectors 
on  such  work. 

Note: — Repairing  leaks  in  meters  and  connections  will  oe 
charged  to  Maintenance  of  Meters  Account. 

Note: — Labor  taking  pressure  for  street  department  will  be 
charged  to  Street  Department  Labor  Account. 

Note: — This  account  is  included  in  the  account  Distribution  Sys¬ 
tem  Supplies  and  Expenses  in  class  C. 


Pumping  Gas.  , 

Charge  this  account  with  all  expenses  incurred  in  connection  with 
pumping  gas  through  the  mains  or  distribution  system,  pumping  gas 
into  high  pressure  mains  for  equalization  and  reinforcing  pressure, 
including  inspection  and  regulation  of  the  booster  governors. 

Note: — Thi*s  account  is  included  in  the  account  Distribution  Sys¬ 
tem  Supplies  and  Expenses  in  class  B  and  class  C. 

Street  Department  Supplies  and  Expenses. 

Charge  this  account  with  all  operating  supplies  and  expenses  of 
the  street  department.  This  includes  tools  used  in  such  department, 
pumping  drips,  office  supplies  and  expenses  of  this  department,  ex¬ 
pense  of  taking  pressure,  expense  of  operating  district  governors  'and 
miscellaneous  street  department  supplies  as  gas  bags,  water  hose,  lan¬ 
terns,  etc.  Exclude  maintenance  supplies  and  expenses. 

Not:-— This  account  is  included  in  the  account  Distribution  Sys¬ 
tem  Supplies  and  Expenses  in  class  B  and  class  C. 

Meter  and  Fitting  Department  Operating  Supplies  and  Expenses. 

Charge  this  account  with  all  supplies  consumed  and  expenses  in¬ 
curred  in  the  operation  of  the  meter  and  fittings  department.  Do 
not  charge  with  labor  expense.  Expenses  isuch  as  light,  fuel,  gas  and 
electricity  used  for  operating  machinery  and  for  testing  in  this  de¬ 
partment  and  hand  tools  of  workmen  will  be  charged  to  this  account. 
This  account  should  include  all  expenses  connected  with  the  meter 
department  not  included  in  the  account  Meter  and  Fitting  Department 
Labor  and  Labor  Removing  and  Resetting  Meters.  Exclude  mainte¬ 
nance  supplies  and  expenses. 

Note:— This  account  is  included  in  the  account  Distribution  Sys¬ 
tem  Supplies  and  Expenses  in  class  B  and  class  C. 


UNIFORM  ACCOUNTS— GAS  CORPORATIONS. 


27 


Maintenance  of  Mains. 

Charge  this  account  with  the  expenses  for  all  labor  and  'material 
used  in  repairing,  overhauling,  changing  position  of  or  replacing  gas 
mains,  including  pumping  mains,  booster  mains,  and  distribution 
mains.  This  account  covers  such  items  as  seeking  and  repairing  leaks, 
repairing  pipes  or  removing  and  replacing  worn  sections  and  fittings, 
caulking,  protecting  exposed  parts  of  undermined  mains,  digging  and 
bracing  in  connection  with  such  work,  repaving  and  repairing  street 
governors  and  man-holes,  etc.  Credit  the  proper  store  room  account 
with  store  room  value  of  the  pipes  and  fittings  charged  to  this  ac¬ 
count. 

Note: — This  account  is  included  in  the  account  Maintenance  of 
Distribution  System  in  class  C. 


Maintenance  of  Services. 

Charge  this  account  with  the  expenses  for  all  labor  and  material 
incurred  in  repairing,  overhauling  and  changing  positions  of  gas  ser¬ 
vice  connections.  This  covers  such  items  as  seeking  and  repairing 
leaks,  thawing  services,  cleaning  and  blowing  out  services,  repairing 
iaind  renewing  servipe  pipes  to  meters,  including  stop-cocks,  service 
boxes  and  the  cost  of  repairing  the  same.  Changing  and  extending 
old  service  pipes  to  put  meters  in  better  location  will  be  charged  to 
this  account.  Extending  new  services  to  give  better  location  for  me¬ 
ters  will  be  charged  to  the  construction  account  Services. 

Note: — This  account  is  included  in  the  account  Maintenance  of 
Distribution  System  in  class  C. 


Maintenance  of  Meters. 

Charge  to  this  account  all  expenses  for  labor  and  material  in  re¬ 
pairing  meters  and  house  governors,  including  readjusting,  painting, 
new  discs,  diaphragms,  testing  and  repairing  old  meters,  repairing  and 
replacing  old  connections,  meter  fittings,  etc.,  meter  unions,  cocks  and 
piping,  changing  meters  for  routine  tests,  etc.  The  average  cost  of 
one  set  of  meter  connections  shall  be  charged  to  the  construction  ac¬ 
count  Meters,  if  it  is  the  policy  of  the  corporation  to  capitalize  such 
original  setting  cost. 

Note: — This  account  is  included  in  the  account  Maintenance  of 
Distribution  System  in  class  C. 


Maintenance  of  Distribution  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  all  expenses  for  labor  and  material  in¬ 
curred  in  repairing  buildings,  fixtures  and  grounds  devoted  exclusively 
to  the  distribution  system. 


28 


ARIZONA  CORPORATION  COMMISSION 


Note: — This  account  is  included  in  the  account  Maintenance  of 
Distribution  System  in  class  C. 


III.  MUNICIPAL  CONTRACT  LIGHTING. 

Labor,  Lighting  and  Extinguishing. 

Charge  this  account  with  the  salaries  and  wages  of  all  persons 
employed  in  the  lighting  and  extinguishing  of  lamps  included  in  the 
municipal  contract  lighting  system.  Where  this  service  is  performed 
by  others  under  contract  for  the  company,  this  account  will  be  charged 
with  the  contractor’s  bill. 

Note: — This  account  is  included  in  the  account  Municipal  Contract 
Lighting  Operating  Labor  in  class  B  and  class  C. 


Labor  Inspecting  and  Cleaning. 

Charge  this  account  with  the  salaries  and  wages  of  all  persons 
employed  in  inspecting  and  cleaning  lamps  and  lamp  equipment  em- 
.barced  in  the  muncipal  contract  lighting  system.  This  includes 
the  salaries  and  wages  of  lamp  cleaners,  persons  engaged  in  inspect* 
ing  and  supervising  and  operation  of  the  contract  lighting  system,  pa¬ 
trolling  and  reporting  on  re-lights  and  discontinues,  and  watching  the 
hours  of  lighting  and  extinguishing.  Exclude  maintenance  labor. 

Note: — This  account  is  included  in  the  account  Municipal  Con¬ 
tract  Lighting  Operating  Labor  in  class  B  -and  class  C. 


Labor  Resetting  and  Removing  Municipal  Contract  Lamps. 

Charge  this  account  with  labor  employed  in  resetting  and  remov¬ 
ing  all  lamps  and  lamp  equipment  embraced  in  the  municipal  contract 
lighting  system,  as  ordered  by  municipal  authorities.  Exclude  mainte¬ 
nance  labor. 

Note: — The  removal  or  replacement  of  any  equipment  made  nec¬ 
essary  by  its  worn  condition  will  not  be  charged  to  this  account  but 
to  the  account  Maintenance  of  Municipal  Contract  Lighting  System. 

Note: — The  cost  of  the  original  setting  of  any  part  of  the  munici¬ 
pal  contract  lighting  system  will  be  charged  to  the  Construction  Ac¬ 
count,  Municipal  Contract  Lighting  System. 

Note: — This  account  is  included  in  the  account  Municipal  Contract 
Lighting  Operating  Labor  in  class  B  and  class  C. 


Rentals. 

Charge  this  account  with  all  rentals  paid  on  apparatus  or  equip 


UNIFORM  ACCOUNTS— GAS  CORPORATIONS. 


29 


ment  constituting  a  part  or  all  of  the  municipal  contract  lighting 
system. 

Note: — This  account  is  included  in  the  account  Municipal  Con¬ 
tract  Lighting  Supplies  and  Expenses  in  class  B  and  class  C. 


Miscellaneous  Municipal  Contract  Lighting  Supplies  and  Expenses. 

Charge  this  account  with  the  cost  of  all  operating  supplies  and 
expenses  other  than  rentals  incurred  in  the  operation  of  the  munici¬ 
pal  contract  lighting  system.  Exclude  maintenance  supplies  and  ex¬ 
penses. 

Note: — This  account  is  included  in  the  account  Municipal  Con¬ 
tract  Lighting  Supplies  and  Expenses  in  class  B  and  class  C. 


Maintenance  of  Municipal  Contract  Lighting  System. 

Charge  this  account  with  all  expenses  for  labor  and  material  in¬ 
curred  in  refitting  stand-pipes,  cleaning  service  pipes,  cutting  off  ser¬ 
vices,  recaulking  columns,  removing  and  resetting  decayed  and  worn 
posts,  painting  and  refitting  columns,  straightening  posts  and  all 
other  work  of  similar  character  necessary  to  maintain  the  municipal 
contract  lighting  system  to  the  degree  of  efficiency  required  by  the 
municipal  ordinances.  This  account  will  also  be  charged  with  the  cost 
of  repaving  necessitated  -by  openings  in  connection  with  the  above 
work. 


IV.  COMMERCIAL. 

Collection  Salaries  and  Commissions. 

Charge  this  account  with  all  salaries  of  the  collection  department 
employes,  from  the  taking  of  applications  for  gas  service  to  the  de¬ 
positing  of  proceeds  from  collection  in  the  bank.  This  includes  not 
only  the  salaries  of  employes  whose  entire  time  is  engaged  in  the  col¬ 
lection  department,  but  the  proper  proportion  of  the  salaries  of  em¬ 
ployes  who  are  partly  engaged  in  other  departments.  Charge  also 
with  fees  and  commissions  paid  for  collecting  bills. 

Note: — This  account  is  included  in  the  account  Collection  Ex¬ 
penses  in  class  B. 

Note: — This  account  is  included  in  the  account  Commercial  Ex¬ 
penses  in  class  C. 


Reading  Meters  and  Delivering  Bills. 

Charge  this  account  with  all  salaries  and  wages  of  meter  readers 
and  employes  engaged  in  delivering  bills  for  gas. 


30 


ARIZONA  CORPORATION  COMMISSION 


Note: — This  account  is  included  in  the  account  Collection  Ex¬ 
penses  in  class  B. 

Note: — This  account  is  included  in  the  account  Commercial  Ex¬ 
penses  in  class  C. 


Collection  Supplies  and  Expenses. 

Charge  this  account  with  all  supplies  and  expenses  of  the  gas 
corporation  collection  office,  not  otherwise  provided  for,  including  sup¬ 
plies  and  expenses  of  outside  collectors  and  meter  readers.  Station¬ 
ery,  stamps,  etc.,  and  surety  bonds  of  collection  department  employes 
will  also  be  charged  to  this  account  if  it  is  desired  to  distribute  such 
expenses. 

Note: — This  account  is  included  in  the  account  Collection  Ex¬ 
penses  in  class  B. 

Note: — This  account  is  included  in  the  account  Commercial  Ex¬ 
penses  in  class  C. 


Uncollectible  Accounts  (Reserve  Charge.) 

Charge  to  this  account  each  month,  making  a  corresponding  credit 
to  the  Uncollectible  Accounts  Reserve,  an  amount  which  is  estimated 
by  its  uniform  application  throughout  the  year  will  yield  to  such  re¬ 
serve  fund  an  amount  sufficient  to  cover  all  accounts  for  gas  service 
which  become  uncollectible  and  are  charged  to  the  reserve  account 
because  of  the  removal  of  the  debtor  beyond  the  jurisdiction  of  the 
state,  the  operation  of  the  Statute  of  Limitations,  discharge  in  bank¬ 
ruptcy,  or  for  any  other  sufficient  reason  after  diligent  effort  to  col¬ 
lect. 

Note: — This  account  is  included  in  the  account  Collection  Ex¬ 
penses  in  class  B. 

Note: — This  account  is  included  in  the  account  Commercial  Ex¬ 
penses  in  class  C. 


Promotion  of  Business  Salaries  and  Commissions. 

Charge  this  account  with  the  salaries  and  wages  of  all  employes 
whose  services  are  devoted  to  the  promotion  and  extension  of  the  gas 
corporation  business,  including  canvassers,  solicitors,  demonstrators, 
distributors  of  circulars  and  advertising  material;  also  commission 
paid  to  canvassers,  solicitors  and  dealers  for  the  introduction  and  sale 
of  gas  appliances,  etc. 

Note: — This  account  is  included  in  the  account  Promotion  of 

Business  Expenses  in  class  B. 

Note: — This  account  is  included  in  the  account  Commercial  Ex¬ 
penses  in  class  C. 


UNIFORM  ACCOUNTS— GAS  CORPORATIONS. 


31 


Promotion  of  Business  Supplies  and  Expenses. 

Charge  to  this  account  the  cost  of  all  supplies  used  and  expenses 
incurred  by  the  gas  promotion  of  business  department.  This  includes 
office  stationery  and  supplies,  if  distributed,  and  expenses  of  adver¬ 
tising  in  newspapers  and  periodicals,  the  cost  of  advertising  by  means 
of  posters,  dodgers,  handbills,  circulars,  car  signs,  booklets  and  all  re¬ 
lated  expenses,  also  the  cost  of  materials  and  expenses  of  demonstra¬ 
tion  and  exhibitions. 

Note: — This  account  does  not  include  any  expenses  incurred  for 
increasing  the  sale  of  residuals,  which  expenses  will  be  charged  to 
the  appropriate  Residuals  Expense  Account. 

Note: — This  account  is  included  in  the  account  Promotion  of 
Business  Expenses  in  class  B. 

Note: — This  account  is  included  in  the  account  Commercial  Ex¬ 
penses  in  class  C. 


V.  GENERAL. 


Salaries  of  General  Officers. 

Charge  this  account  with  the  salaries  of  general  officers,  includ¬ 
ing  the  president,  vice-presidents,  general  manager,  secretary,  treas¬ 
urer,  comptroller,  auditor,  and  all  other  officers  whose  jurisdiction  ex¬ 
tends  over  the  entire  business  and  whose  services  are  not  chargeable 
to  any  particular  department. 

Note: — This  account  is  included  in  the  account  General  Office 
Salaries  in  class  B  and  class  C. 


Salaries  of  General  Office  Clerks. 

Charge  this  account  with  the  salaries  of  all  clerks  and  assist¬ 
ants  connected  with  the  general  offices,  except  such  as  may  be  di¬ 
rectly  engaged  in  other  departments,  in  which  case  their  compensa¬ 
tion  should  be  charged  to  such  department  directly.  Where  general 
office  clerks  also  perform  services  for  other  departments,  their  com¬ 
pensation  will  be  apportioned  accordingly  and  charged  to  the  respect¬ 
ive  departmental  accounts. 

Note: — This  account  is  included  in  the  account  General  Office 
Salaries  in  class  B  and  class  C. 


General  Office  Rent. 

Charge  this  account  with  all  rent  paid  for  general  offices  of  the 
gas  corporation. 


32 


ARIZONA  CORPORATION  COMMISSION 


Note: — This  account  is  included  in  the  account  General  Office 
Supplies  and  Expenses  in  class  B. 

Note: — This  account  is  included  in  the  account  Miscellaneous 
General  Expenses  in  class  C. 


Miscellaneous  General  Office  Supplies  and  Expenses. 

Charge  this  account  with  the  cost  of  all  office  supplies  and  ex¬ 
penses,  newspapers  and  periodicals,  messenger  and  janitor  service, 
directories,  telegrams,  exchange  on  remittances,  etc.  Charge  also  with 
the  cost  of  books,  stationery,  telephone,  etc.,  if  it  ie  desired  to  distri¬ 
bute  such  expenses. 

Note: — This  account  is  included  in  the  account  General  Office 
Supplies  and  Expenses  in  class  B. 

Note: — This  account  ie  included  in  the  account  Miscellaneous 
General  Expenses  in  class  C. 


Law  Expenses — General. 

Charge  to  this  account  all  law  expenses  except  those  incurred  in 
connection  with  the  defense  and  settlement  of  injury  and  damage 
claims.  Charge  with  salaries  and  expenses  of  counsel,  solicitors  and 
general  attorneys,  their  clerks  and  attendants,  etc.  Charge  also  with 
the  cost  of  law  hooks,  printing  briefs,  legal  forms,  testimony,  reports, 
fees  and  retainers  of  general  counsel  and  attorneys,  court  costs,  and 
payment  of  specific  notarial  and  witness  fees,  expense  of  taking  depo¬ 
sitions  and  other  general  law  and  court  expenses.  Expenses  of  arbi¬ 
trators  of  disputed  points  will  also  be  charged  to  this  account. 

Note: — Salaries,  fees  and  retainers  of  counsel  and  attorneys  en¬ 
gaged  in  the  defense  and  settlement  of  injury  and  damage  suits  wilJ 
be  charged  to  the  account  Injuries  and  Damages. 

Note:— This  account  is  included  in  the  account  Miscellaneous 
General  Expenses  in  class  C. 


Miscellaneous  General  Expenses. 

Charge  this  account  with  the  cost  of  all  miscellaneous  general 
expenses,  embracing  such  items  as  publishing  annual  reports  in  news¬ 
papers,  advertising  notices  of  stockholders’  meetings,  dividend  notices 
and.  other  corporate  and  financial  notices  of  a  general  character; 
traveling  expenses  of  the  general  officers  and  others  connected  with 
the  general  office,  association  dues,  expenses  attending  conventions 
and  meetings;  subscriptions,  donations  and  gratuities;  fees  of  trans¬ 
fer  agents,  registrars  of  stock  and  fiscal  agents;  directors’  fees,  and 
contingent  expenses  of  management  not  otherwise  provided  for. 


UNIFORM  ACCOUNTS— GAS  CORPORATIONS.  33 

Corporation  Commission  Expenses. 

Charge  this  account  with  all  fees,  retainers  and  expenses  of  coun¬ 
sel,  solicitors,  attorneys,  clerks,  attendant8,  expert  witnesses,  and 
others  whose  services  are  secured  in  the  defense  and  prosecution  ot 
all  petitions  and  other  transactions  before  the  Corporation  Commis¬ 
sion  of  Arizona.  Expenses  which  are  made  necessary  by  rules,  regu¬ 
lations  and  orders  of  the  Commission,  as  improvement  of  service, 
additional  inspection,  etc.,  will  not  be  charged  to  this  account,  but  to 
the  appropriate  departmental  operating  expense  account. 

Note: — This  account  is  included  in  the  account  Miscellaneous 
General  Expenses  in  class  r 


Maintenance  of  Genaral  Office  Equipment- 

Charge  this  account  with  the  expense  of  all  labor  and  material 
incurred  in  the  repair  of  the  general  office  equipment,  including  furni¬ 
ture  and  furnishings,  office  apparatus  and  appliances. 

Note: — This  account  is  included  in  the  account  Maintenane  of 
General  Office  Property  in  class  C. 


Maintenance  of  General  Office  Buildings,  Fixtures  and  Grounds. 

Charge  this  account  with  the  expense  of  all  labor  and  material 
incurred  in  the  repair  of  the  general  office  buildings,  fixtures  and 
grounds,  including  elevators,  vaults,  heating  and  lighting  fixtures,  and 
appurtenant  sidewalks,  lawns,  fences,  drives,  etc. 

Note: — This  account  is  included  in  the  account  Maintenance  of 
General  Office  Property  in  class  C. 


VI.  UNDISTRIBUTED. 

The  undistributed  accounts  included  in  this  group  may  be  treated 
as  ledger  accounts  and  the  total  charges  so  shown  in  the  annual  report 
to  the  Corporation  Commission,  or  the  reporting  corporations  may  dis¬ 
tribute  the  total  °f  the  accounts  over  certain  of  the  other  departmental 
operating  expense  accounts,  charging  the  latter  with  such  proportions 
of  the  total  of  each  undistributed  account  as  appears  reasonable  and 
just  in  the  premises.  Wherever  these  accounts  are  distributed  over 
the  accounts  for  whose  benefit  the  expenses  have  been  incurred,  the 
details  of  such  clearing  operations  shall  be  reported  in  the  annual 
report  to  the  Corporation  Commission,  showing  the  total  of  each  of 
the  distributed  accounts,  the  accounts  into  which  they  were  closed, 
together  with  the  amount  closed  into  such  accounts,  in  order  that  such 
amounts  may  be  deducted  by  the  Corporation  Commission  for  purposes 
of  analytical  comparison. 


.*14 


ARIZONA  CORPORATION  COMMISSION 


Injuries  and  Damages. 

Charge  this  account  with  all  damages  to  or  destruction  of  prop¬ 
erty  other  than  that  owned  by  the  corporation,  charging  with  the  cost 
of  restoring  the  property  less  insurance  or  legal  damages  allowed, 
and  with  all  expenses  incident  to  injury  and  death  to  employes  and 
other  persons  for  whose  injury  or  death  the  'corporation  is  held  liable 
or  in  the  settlement  of  which  claim  allowances  are  made.  This  em¬ 
braces  judgments  for  damages  and  plaintiff’s  court  costs;  proportion 
of  salaries  and  expenses  or  fees  of  physicians  and  surgeons,  expenses 
of  undertakers,  nurses  and  hospital  attendants;  medical  and  surgical 
appliances;  contributions  to  hospitals;  transportation  of  injured  per¬ 
sons;  and  wages  and  salaries  paid  to  employes  while  disabled.  The 
salaries  and  expenses  of  the  corporation’s  claim  agents,  adjusters  and 
their  assistants,  will  be  charged  to  this  account.  The  compensation 
of  general  solicitors  and  counsel  of  the  corporation  or  other  attorneys 
while  engaged  in  the  defense  and  settlement  of  damage  suits  will  be 
charged  to  this  account.  If  it  is  desired  to  open  an  Injuries  and  Dam¬ 
ages  Reserve  and  to  make  charges  against  operating  expenses  on  ac¬ 
count  of  the  injuries  and  damages  on  some  arbitrary  basis,  the  amount 
so  charged  shall  be  credited  to  the  account  Injuries  and  Damages 
Reserve,  and  the  actual  expenditures  for  the  purpose  above  enumer¬ 
ated  shall  be  charged  against  such  reserve  account. 

Corporations  are  at  liberty  to  subdivide  this  account  to  show  the 
following  expenses : 

a.  Injuries  to  Persons. 

b.  Damages  to  Property. 

Where  such  subdivisions  are  not  made,  the  charges  to  this  ac¬ 
count  should  be  so  made  as  to  admit  of  their  separation  over  such  two 
subdivisions  when  called  for  by  the  Corporation  Commission. 

Note: — This  account  is  included  in  the  account  Undistributed  Ex¬ 
penses  in  class  C. 


Insurance. 

Charge  to  this  account  all  premiums  paid  to  insurance  companies 
for  fire,  casualty,  boiler,  fidelity,  burglar  and  all  other  insurance.  If  it 
is  desired  to  open  an  Insurance  Reserve,  all  amounts  set  aside  for 
insurance  and  charged  against  operating  expenses  should  be  credited 

to  such  Insurance  Reserve. 

Note: — This  account  is  included  in  the  account  Undistributed  Ex¬ 
penses  in  class  C. 


Stationery  and1  Printing. 

Charge  to  this  account  all  expenses  for  stationery  and  printing, 


UNIFORM  ACCOUNTS— GAS  CORPORATIONS. 


35 


stationery  supplies  and  postage,  blanks,  books,  records,  etc.,  except 
as  hereinafter  provided  for.  The  cost  of  printing  briefs  and  other 
legal  papers  should  be  charged  to  the  account  Law  Expenses — Gen¬ 
eral  or  Injuries  and  Damages. 

Note: — This  account  is  included  in  the  account  Undistributed  Ex¬ 
penses  in  class  C. 


Operation  of  Stores  Department. 

Charge  this  account  with  the  total  expense  incurred  in  operating 
the  gas  corporation’s  stores  department,  including  salaries  and  wages 
of  purchasing  agent  and  his  staff,  stockkeeper  and  his  staff,  clerks 
and  other  employes  in  the  stock  rooms  and  storage  yards,  and  such 
expenses  as  store  room  and  store  yard  rent,  light,  heat,  etc. 

Note: — This  account  is  included  in  the  account  Undistributed  Ex¬ 
penses  in  class  C. 


Maintenance  of  Stores  Department  Equipment. 

Charge  this  account  With  all  labor  and  expenses  incurred  in  re¬ 
pairing  any  equipment  of  the  gas  corporation  storage  department 
other  than  stores  buildings,  fixtures  and  grounds.  Charge  with  the 
cost  of  repairs  to  loading  and  unloading  machinery,  cranes,  derricks, 
hoists,  conveying  apparatus,  etc. 

Note: — This  account  is  included  in  the  account  Undistributed  Ex¬ 
penses  in  class  C. 


Maintenance  of  Stores  Department  Buildings,  Fixtures  and  Grounds. 

Charge  this  account  with  all  labor  and  expenses  incurred  in  re¬ 
pairing  stores  department  buildings,  fixtures  and  grounds,  including 
store-houses,  coal  sheds,  etc. 

Note: — This  account  is  included  in  the  account  Undistributed  Ex¬ 
penses  in  class  C. 


Operation  of  Corporation  Equipment. 

Charge  this  account  with  all  expenses  incurred  in  operating  cor¬ 
poration  equipment,  including  salaries  and  wages  of  stable  employes, 
drivers,  teamsters,  chauffeurs,  employes  operating  industrial  tramways 
and  other  corporation  apparatus,  together  with  such  expenses  as 
water  for  stable  use,  feed,  bedding,  axle  grease,  blankets,  shoeing 
horses,  expense  of  stabling,  gasoline,  kerosine,  and  other  equipment 
supplies  of  a  similar  nature. 

Note: — This  account  is  included  in  the  account  Undistributed  Ex¬ 
penses  in  class  C. 


ARIZONA  CORPORATION  COMMISSION 


36 

Maintenance  of  Corporation  Equipment. 

Charge  this  account  with  the  expense  of  all  labor  and  material 
incurred  in  repairing  wagons,  drays,  trucks,  harnesses,  automobiles,, 
bicycles,  motorcycles,  industrial  tramways  and  other  corporation  equip¬ 
ment,  and  cost  of  horses  purchased  to  replace  others  lost  by  death 
or  worn  out  in  service,  unless  it  is  the  policy  to  replace  horses  through 
the  Depreciation  Reserve. 

Note: — This  account  is  included  in  the  account  Undistributed  Ex¬ 
penses  in  class  C. 


Maintenance  of  Corporation  Equipment  Buildings,  Fixtures  and 
Grounds. 

Charge  this  account  with  all  labor  and  expenses  incurred  in  re¬ 
pairing  corporation  equipment  buildings,  fixtures  and  grounds,  includ¬ 
ing  stables,  barns,  corporation  equipment  storage  structures,  stable 
yards,  fences,  etc. 


Note: — This  account  is  included  in  the  account  Undistributed  Ex¬ 
penses  in  class  C. 


DEPRECIATION. 

Every  public  service  corporation  shall  carry  a  proper  and  adequate 
Depreciation  Reserve  to  cover  the  full  replacement  of  all  tangible 
capital  in  service.  There  shall  be  opened  a  Depreciation  Account  to 
which  shall  be  charged  monthly,  crediting  the  Depreciation  Reserve, 
an  amount  equal  to  one-twelfth  of  the  estimated  annual  depreciation 
of  the  tangible  capital  in  service  of  the  corporation,  or  as  near  that 
amount  as  the  finances  of  the  property  will  permit.  Tangible  capital 
comprises  all  land  and  its  improvements  and  all  interest  in  land  the 
term  of  enjoyment  of  which  is  one  year  or  more  from  the  date  of 
grant,  buildings  and  structures  and  all  equipment  and  apparatus  user! 
and  useful  in  the  generation,  distribution  and  sale  of  gas  and  having 
an  expectation  of  life  in  service  of  more  than  one  year.  Hand  and 
other  small  portable  tools,  because  of  their  liability  to  loss  and  theft, 
are  to  be  treated  as  part  of  the  operating  expenses  of  the  year  in 
which  they  were  purchased.  The  estimate  here  required  shall  be  made 
upon  a  rule  designed  to  effect  by  its  uniform  application  during  the 
life  of  the  tangible  capital  in  service,  a  charge  into  operating  expenses 
of  the  total  original  cost  of  such  capital,  less  its  salvage  or  scrap 
value  upon  retirement. 

When  any  building,  structure,  machine,  facility  or  unit  of  equip¬ 
ment  which  at  the  time  of  its  construction  or  installation  was  classi 
fied  as  tangible  capital  becomes  through  wear  and  tear  economically 
irreparable,  the  substitute  therefor,  having  substantially  no  greater 


UNIFORM  ACCOUNTS— GAS  CORPORATIONS. 


■capacity  than  the  unit  for  which  it  was  substituted,  shall  be  charged 
to  the  Depreciation  Reserve  Account. 

When,  however,  the  building  structure,  machine,  facility  or  unit 
substituted  has  a  substantially  greater  capacity  than  that  for  which 
it  was  substituted,  the  cost  of  the  substitution  of  one  of  the  same 
capacity  as  the  unit  replaced  shall  be  charged  to  the  Depreciation 
Reserve  Account,  and  the  remaining  cost  of  the  actual  substitution 
shall  be  charged  to  the  appropriate  Construction  and  Equipment  Ac¬ 
count.  The  details  of  the  deduction  on  account  of  Depreciation  and 
the  basis  thereof  will  be  called  for  in  the  annual  report  to  the  Cor¬ 
poration  Commission. 


CONTINGENCIES  (EXTRAORDINARY). 


When  the  property  of  the  gas  corporation  is  visited  by  an  extra¬ 
ordinary  casualty  of  such  a  nature  as  to  be  beyond  anticipation 
through  the  exercise  of  ordinary  and  reasonable  prudence,  and  of  such 
a  nature  as  not  to  be  contained  in  the  provision  for  depreciation,  as 
earthquakes,  floods,  cyclones,  etc.,  resulting  in  irreparable  damage, 
there  may  be  charged  to  this  account  the  original  cash  cost  of  such 
irreparably  damaged  property,  less  the  salvage  or  scrap  value  and 
irreparable  wear  and  tear  from  use  accrued  thereto.  When  the  amount 
of  such  damage  or  lose  is  considerable,  there  may  be  set  up  an  Extra¬ 
ordinary  Casualties  Suspense  Account,  to  which  shall  be  credited 
monthly  the  amount  charged  to  the  account  Contingencies  (Extraor¬ 
dinary)  until  the  total  loss  or  damage  caused  by  such  casualty  shall 
be  wiped  out  through  operating  expenses. 

All  ordinary  casualties,  that  is,  those  which  occur  with  such  uni¬ 
formity  and  frequency  that  the  principles  of  insurance  are  applicable 
thereto,  must  be  provided  for  by  suitable  charges  to  the  Insurance 
Reserve,  set  up  and  maintained  for  such  losses,  or  are  considered  as 
included  in  the  provision  for  depreciation,  or  constitute  an  item  or 
current  maintenance. 


TAXES. 


This  account  shall  cover  all  taxes  chargeable  against  the  gas  cor¬ 
poration.  Where  the  reporting  corporation  is  also  engaged  in  trans¬ 
actions  outside  the  scope  of  its  duties  as  a  public  service  corporation, 
this  account  shall  be  subdivided  into  the  following  two  sub-account?, 
to  be  maintained  separately: 

a.  Taxes  Chargeable  Against  Gas  Corporation. 

b.  Taxes  Chargeable  to  Non-Operating  Transactions. 


8 


RIZONA  CORPORATION  COMMISSION 


To  each  such  tax  account  there  shall  be  charged  monthly  the 
amount  of  taxes  accrued  during  the  month  and  such  amount  shall  ba 
credited  to  the  account  Taxes  Accrued  (or  Prepaid  Taxes,  if  such 
taxes  are  prepaid)  or  the  appropriate  subdivision  of  such  accounts. 
The  amount  of  taxes  accrued  during  any  month  shall,  when  the  levy 
is  unknown,  be  estimated  and  when  the  levy  is  finally  determined 
the  estimate  shall  be  'corrected  in  the  provision  for  taxes  during  the 
remainder  of  the  year.  For  example,  if  at  the  beginning  of  the  tax 
year  the  taxes  against  the  corporation  are  estimated  to  be  $600  for 
the  year,  the  monthly  charge  on  account  of  such  tax  will  be  $50,  credit, 
ing  the  same  to  the  Taxes  Accrued  Account  or  Prepaid  Taxes,  as  the 
case  may  be,  until  the  amount  of  the  levy  becomes  definitely  known. 
If  during  the  fifth  month  it  is  found  that  the  levy  for  the  year  is 
$640  instead  of  $600,  there  will  already  have  been  charged  for  four 
months  the  $50  per  month,  leaving  $440  to  be  charged  during  the  re¬ 
mainder  of  the  year,  or  $55  for  the  fifth  month  and  each  succeeding 
month  during  the  remainder  of  the  year. 

Such  taxes  as  pertain  to  two  or  more  corporation  services,  or  to 
operating  and  non-operating  transactions  alike,  shall  be  apportioned 
with  regard  to  such  departments  or  subdivisions  upon  a  basis  which 
appears  reasonable  and  just,  such  basis  to  be  reported  in  the  annual 
report  to  the  Corporation  Commission. 


DEDUCTIONS  FROM  GROSS  INCOME. 


CONTRACTUAL  ACCOUNTS. 

Interest  on  Funded  Debt. 

Charge  this  account  monthly  with  all  the  interest  accrued  on  the 
outstanding  funded  indebtedness  of  the  gas  corporation.  Credit  such 
monthly  charge  to  the  account  Un matured  Interest  on  Funded  Debt 
Accrued.  When  the  interest  has  matured,  charge  it  to  the  account 
Unmatured  Interest  on  Funded  Debt  Accrued  and  credit  the  account 
Matured  Interest  on  Funded  Debt  Unpaid.  When  such  interest  13 
paid,  charge  the  account  Matured  Interest  on  Funded  Debt  Unpaid 
and  credit  Cash  or  the  coupon  deposit  account. 


Interest  on  Real  Estate  Mortgages. 

Charge  this  account  monthly  with  all  the  interest  accrued  on 
outstanding  obligations  of  the  gas  corporation  secured  by  real  estate 
mortgages.  Credit  such  monthly  charge  to  the  account  Unmatured 
Interest  on  Funded  Debt  Accrued  (mortgage  obligations  with  respect 
to  this  account  being  considered  as  funded  if  they  do  not  mature 
until  more  than  one  year  after  the  date  of  issue).  When  the  interest 


UNIFORM  ACCOUNTS— GAS  CORPORATIONS.  3!) 

has  matured,  charge  it  to  the  account  Unmatured  Interest  on  Funded 
Debt  Accrued  and  credit  the  account  Matured  Interest  on  Funded  Debt 
Unpaid.  When  such  interest  is  paid,  charge  the  account  Matured  In¬ 
terest  on  Funded  Debt  Unpaid  and  credit  Cash  or  other  appropriate 
account. 

Interest  on  Floating  Debt. 

Charge  this  account  monthly  with  the  interest  accruing  on  all 
unfunded  or  floating  obligations  on  which  the  gas  corporation  is  lia- 
>ble.  Credit  such  monthly  charges  to  the  account  Unmatured  Interest 
on  Notes  and  Bills  Payable  Accrued.  When  the  interest  has  matured, 
charge  it  to  the  account  Unmatured  Interest  on  Notes  and  Bills  Pay¬ 
able  Accrued  and  credit  the  account  Matured  Interest  on  Notes  and 
Bills  Payable  Unpaid.  When  such  interest  is  paid,  charge  the  account 
Matured  Interest  on  Notes  and  Bills  Payable  Unpaid  and  credit  Cash 
or  other  appropriate  account. 

Contractual  Sinking  Fund  Requirements. 

Charge  to  this  account  monthly  all  accruals  required  to  be  made 
to  sinking  funds  in  accordance  with  the  provisions  of  trust  deeds, 
mortgages  or  other  contracts  requiring  the  establishment  of  sinking 
funds.  Such  charges  will  be  credited  to  the  Sinking  Fund  Reserve. 
All  accruals  to  reserves  or  other  funds,  created  voluntarily  by  the 
corporation  and  not  in  pursuance  of  the  provisions  of  any  mortgage 
or  other  contract  or  of  the  requirements  of  law,  shall  be  excluded 
therefrom. 

Amortization  of  Discount  on  Bond's  Fund  Requirements. 

Charge  to  this  account  monthly  all  accruals  required  to  be  made 
to  provide  for  the  amortization  of  discount  on  bonds. 

Such  charges  will  be  credited  to  the  Amortization  of  Discount  on 
Bonds  Reserve. 


BALANCE  SHEET  ACCOUNTS. 
BALANCE  SHEET  FORM  OF  REPORT. 


ASSETS. 
All  Classes. 


Property  and  Plant. 

Cost  Close  of  Year. 

Construction  and  Equipment  Current  Year. 
Cost  Beginning  of  Year. 


40 


ARIZONA  CORPORATION  COMMISSION 


Treasury  Securities. 

Treasury  Stock. 

Treasury  Bonds. 

Investments. 

Stocks  and  Bonds  of  other  Companies. 

Other  Investments. 

Reserve,  Sinking  and  Special  Fund  Assets, 

Depreciation  Reserve  Fund. 
iSinking  Fund. 

Amortization  Reserve  Fund. 

Amortization  of  Discount  on  Bonds  Reserve  Fund, 
'Special  Funds. 

Current  Assets. 

Cash. 

Notes  and  Bills  Receivable. 

Accounts  Receivable. 

Interest  land  Dividends  Receivable. 

Material  and  Supplies. 

Sundry  Current  Assets. 

Prepaid  Accounts. 

Prepaid  Insurance. 

Prepaid  Taxes. 

Prepaid  Interest. 

Sundry  Prepaid  Accounts. 

Open  Accounts. 

Deficit. 


LIABILITIES. 
All  Classes. 


Capital  Liabilities. 

Capital  (Stock  Preferred. 
Capital  Stock  Common. 
Funded  Debt. 

Mortgage  Liabilities. 

Real  Estate  Mortgages. 
Other  Mortgages. 

Current  Liabilities. 

Notes  and  Bills  Payable. 
Accounts  Payable. 


UNIFORM  ACCOUNTS— GAS  CORPORATIONS. 


41 


Matured  Interest  on  Funded  Debt  Unpaid. 

Matured  Interest  on  Notes  and  Bills  Payable  Unpaid. 
Dividends  Unpaid. 

Deposits! 

Sundry  Current  Liabilities. 

Accrued  Liabilities. 

Insurance  Accrued. 

Taxes  Accrued. 

Unmatured  Interest  on  Funded  Debt  Accrued. 

Unmatured  Interest  on  Notes  and  Bills  Payable  Accrued. 
Dividends  Accrued. 

Sundry  Liabilities  Accrued. 

Open  Accounts. 

Reserve,  Sinking  and  Special  Fund  Liabilities. 

Depreciation  Reserve. 

Sinking  Fund. 

Amortization  Reserve. 

Amortization  of  Discount  on  Bonds  Reserve. 

Special  Funds. 

Surplus. 


DETAILED  ACCOUNTS  WITH  TEXT. 


CONSTRUCTION  AND  EQUIPMENT  ACCOUNTS. 
INTANGIBLE  CAPITAL. 


Organization. 

Charge  to  this  account  all  fees  paid  to  governments  for  the  priv¬ 
ilege  of  incorporation  and  all  fees  and  other  expenditures  incident  to 
organizing  the  gas  corporation  business.  This  includes  the  cost  of 
preparing  and  distributing  prospectuses,  cost  of  soliciting  subscrip¬ 
tions  for  stock  (but  not  for  loans  nor  for  the  purchase  of  bonds  or 
other  evidences  of  indebtedness)*,  cash  fees  paid  to  promoters,  and 
the  actual  cash  value  at  the  time  of  organization  of  securities  paid  to 
promotors  for  their  services  in  organizing  the  enterprise,  attorney’s 
fees,  cost  of  preparing  and  issuing  certificates  of  stock,  and  cost  of 
procuring  certificates  of  convenience  and  necessity  from  the  Corpor- 


42 


ARIZONA  CORPORATION  COMMISSION 


ation  Commission,  and  other  similar  expenses.  This  account  shall 
not  be  charged  with  any  discounts  on  securities  issued,  nor  shall  it 
include  any  costs  incident  to  negotiating  loans  or  selling  bonds  or 
any  other  evidence  of  indebtedness.  Expenses  incident  to  an  increase 
of  the  capital  stock,  and  the  negotiation  and  sale  of  stock  thereunder, 
and  expenses  of  preparing  and  filing  certificates  of  amendment  to 
the  articles  of  incorporation,  shall  be  charged  to  this  account. 


Franchises. 

Charge  to  this  account  the  actual  amount  paid  to  the  state  or  to 
a  political  subdivision  thereof  in  consideration  for  any  franchise 
deemed  necessary  to  the  conduct  of  the  gas  corporation  service.  If 
any  such  franchise  is  required  by  purchase,  the  charge  to  this  account, 
in  respect  thereof,  shall  not  exceed  the  amount  so  actually  paid  there¬ 
for  by  the  gas  corporation  to  its  assignor.  If  any  franchise  has  a 
life  lof  not  more  than  one  year  after  the  day  when  it  is  placed  in 
service  or  in  effect,  it  shall  not  be  charged  to  this  account  but  to  the 
appropriate  operating  expense  account.  Expenses  in  procuring  fran¬ 
chises  covering  additional  territory  to  be  operated  as  a  part  of  the 
existing  system  may  be  charged  to  this  account.  Payments  made  to 
state  authorities  or  to  any  subdivision  thereof,  in  consideration  for 
granting  extension  of  any  franchise  having  a  life  in  service  of  more 
than  one  year  from  the  date  of  the  grant,  shall  be  considered  as  a 
renewal.  If  the  franchises  cover  separate  and  distinct  new  enter¬ 
prises,  payments  therefor  shall  be  classed  as  original  and  charged  to 
this  account. 


Rights,  Licenses,  Etc. 

Charge  to  this  account  the  cost  of  all  rights,  licenses  and  other 
intangible  assets  having  a  life  of  more  than  one  year  from  the  date 
when  placed  in  service,  acquired  by  the  corporation  in  or  under  valid 
patent  grants  by  the  United  States  to  inventors  for  inventions  and 
discoveries  which  are  necessary  or  valuable  to  the  economical  con¬ 
duct  of  the  gas-  business,  etc.  If  such  right  is  extended  to  cover  a 
further  period  of  time  than  that  covered  by  the  original  grant,  the 
cost  of  such  extension  shall  be  classed  as  a  renewal.  A  patent  right 
acquired  for  use  in  an  existing  system  and  necessary  to  the  econom¬ 
ical  operation  thereof,  shall  be  classed  as  an  addition. 


Note: — Corporations  are  at  liberty  to  open  sub-accounts  showing 
the  total  cost  of  any  class  of  rights  or  single  patent. 


UNIFORM  ACCOUNTS— GAS  CORPORATIONS. 


TANGIBLE  CAPITAL. 


43 


LANDS  USED  IN  OPERATION  OF  PROPERTY. 

Accounts  shall  be  opened  as  indicated  'below,  to  which  shall  be 
charged  the  cost  of  all  land  used  and  useful  in  the  operation  of  the 
gas  corporation  whose  term  of  enjoyment  is  over  one  year  from  the 
grant  thereof.  The  cost  of  land  shall  include  the  purchase  price, 
the  cost  of  registration  of  title,  cost  of  examination  of  title,  survey¬ 
ors’  and  notaries’  fees,  purchasing  agent’s  commission,  the  fees  and. 
taxes  accrued  to  date  from  transfer  of  title,  and  all  liens  upon  title 
acquired;  also  the  cost  of  obtaining  consents  and  payments  for  abut¬ 
ting  property  damages.  The  cost  of  any  buildings,  fixtures  and  im¬ 
provements  made  to  the  land  purchased,  must  not  be  charged  to 
these  accounts.  If  at  the  time  of  acquisition  of  any  interest  in  land 
it  extends  to  buildings  or  other  improvements  thereon,  which  im¬ 
provements  are  devoted  by  the  gas  corporation  to  its  gas  service  and 
the  contract  of  acquisition  does  not  determine  the  price  of  such  build¬ 
ings  or  improvements,  they  shall  be  appraised  at  their  fair  cash  value 
for  use  in  such  operations,  and  such  appraised  value  shall  be  charged 
to  the  proper  Buildings,  Fixtures  and  Grounds  account,  and  excluded 
from  the  Land  account.  If  such  improvements  are  not  devoted  to 
)gas  operations,  but  are  devoted  to  other  operations  or  are  held  as 
investment,  the  cost  (or  appraised  value  if  the  cost  is  not  determined 
by  the  contract)  shall  be  charged  to  an  appropriate  investment  ac¬ 
count. 


Gas  Works  Land. 

Charge  this  account  with  the  cost  of  all  land  as  above  defined, 
occupied  by  the  coal  gas  works,  water  gas  works,  purchased  gas 
works,  gas  holders  at  works,  and  all  appurtenances  thereto. 

Note: — Corporations  are  at  liberty  to  open  subaccounts  showing 
the  cost  of  land  devoted  to  any  particular  use,  as  coal  gas  works 
land,  water  gas  works  land,  purchased  gas  works  land,  etc. 

Note: — This  account  is  included  in  the  account  Land  Used  m 
Operation  of  Property  in  class  B  and  class  C. 


Distribution  Department  Land. 

Charge  this  account  with  the  cost  of  all  land  as  above  defined 
for  transmission  and  distribution  system  piping,  and  all  land  occu¬ 
pied  by  the  distribution  department  buildings,  structures,  outlying 
distribution  holders,  etc.,  together  with  all  expenses  incurred  in  ob¬ 
taining  such  lands  or  rights. 


ARIZONA  CORPORATION  COMMISSION 


44 


Note: — This  account  is  included  in  the  account  Land  Used  in 
Operation  of  Property  in  class  B  and  class  C. 


General  Office  Land. 

Charge  this  account  with  the  cost  of  all  land  as  above  defined, 
occupied  by  the  general  office  buildings  of  the  gas  corporation. 

Note: — This  account  is  included  in  the  account  Land  Used  in 
Operation  of  Property  in  class  B  and  class  C. 


Stores  Department  Land. 

Charge  this  account  with  the  cost  of  all  land  as  above  defined, 
decupled  by  storage  buildings  and  structures,  or  used  as  storage 
yards.  Land  occupied  by  storage  holders  will  not  be  charged  to  this 
account,  but  to  the  account  Gas  Works  Land  or  Distribution  Depart- 
ment  Land,  as  determined  by  the  location  of  the  holders. 

Note: — This  account  is  included  in  the  account  Land  Used  in 

Operation  of  Property  in  class  B  and  class  C. 


Corporation  Equipment  Land. 

Charge  this  account  with  the  cost  of  all  land  as  hereinbefore 
defined  occupied  by  barns,  stables,  automobile  and  vehicle  and  other 
corporation  equipment  storage  structures  and  land  appurtenant  there- 
to. 


Note: — This  account  is  included  in  the  account  Land  Used  in 
Operation  of  Property  in  class  B  and  class  C. 


BUILDINGS,  FIXTURES  AND  GROUNDS  USED  IN  OPERATION  OF 

PROPERTY. 

Accounts  shall  be  opened  as  indicated  below,  to  w'hich  shall  be 
charged  the  cost  of  all  buildings,  structures  and  improvements  in 
the  lands  used  and  useful  in  the  production  of  the  gas  and  all  pro¬ 
cesses  performed  upon  it  up  to  its  entrance  into  the  storage  holders. 
Such  buildings,  structures  and  fixtures  include  retort  houses,  puri¬ 
fication  and  condensing  houses,  steam  production  structures,  coal 
and  other  fuel  sheds,  and  other  storage  buildings  and  structures, 
barns,  stables  and  all  fixtures  attached  to  such  buildings  and  a  per- 
ment  part  thereof,  together  with  fences,  walks,  trestles,  drives,  grad¬ 
ing  and  improvements  of  grounds.  Machinery  foundations  and  set¬ 
tings,  if  designed  as  a  part  of  the  permanent  construction  of  tbe 
buildings  and  independent  of  their  use  in  connection  with  any  par- 


UNIFORM  ACCOUNTS— GAS  CORPORATIONS. 


45 


ticuliar  unit  of  equipment,  shall  be  charged  to  the  appropriate  Build¬ 
ings,  Fixtures  and  Grounds  account.  If,  however,  such  foundations 
and  settings  are  prepared  especially  for  certain  units  of  equipment 
and  designed  to  last  no  longer  than  such  unit,  their  cost  will  be 
charged  to  the  proper  Equipment  account.  The  following  accounts 
will  be  raised: 


Coal  Gas  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  at  the  works  devoted  to  the  production  of  coal  gas,  including 
purification  and  all  other  processes  performed  upon  coal  gas  prior 
to  its  entrance  into  the  station  holder.  Such  structures  include  re¬ 
tort  houses,  purifier  houses,  meter  houses  and  permanent  machinery 
and  apparatus  foundations,  appurtenant  walks,  fences,  drives,  tram¬ 
ways,  trestles,  and  all  fixtures  permanently  attached  thereto  and  a 
part  thereof. 


Water  Gas  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  all  structures  at  the  works 
devoted  to  the  production  of  water  gas,  including  purification  and 
all  processes  performed  upon  such  water  gas  prior  to  its  entrance 
into  the  holder  station.  Such  structures  include  generator  houses, 
purifier  houses,  meter  houses,  together  with  all  appurtenance  foun¬ 
dations  and  settings  for  machinery  and  apparatus  therein  and  appur¬ 
tenant  walks,  fences,  drives,  tramways,  trestles,  etc.,  and  all  fixtures 
permanently  attached  to  such  structures  and  a  part  thereof. 


Purchased  Gas  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  all  structures  at  the  works 
devoted  to  production  processes  performed  upon  purchased  gas,  in¬ 
cluding  purification  and  other  processes  prior  to  its  entrance  into  the 
holder  station.  Such  structures  include  pumping  stations,  purifier 
houses,  meter  houses,  together  with  permanent  foundations  and  set¬ 
tings  for  machinery  and  apparatus  therein  and  appurtenant  walks, 
fences  and  drives,  tramways,  trestles,  etc.,  and  all  fixtures  perma¬ 
nently  attached  to  such  structures  and  made  a  part  thereof. 


Eoiler  Plant  Buildings,  Fixtures  and  Grounds. 

Charge  this  account  with  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  to  the  generation  of  steam,  all  permanent  founda¬ 
tions  and  settings  for  machinery  and  apparatus  and  appurtenant 
walks,  fences,  drives  and  tramways  and  all  fixtures  permanently 
attached  to  such  structures  and  made  a  part  thereof. 


4G 


ARIZONA  CORPORATION  COMMISSION 


Distribution  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  all  buildings  and  structures 
devoted  to  the  distribution  of  gas  from  the  outlet  of  the  holder  to 
the  consumers’  meters.  Such  structures  will  include  distribution 
department  offices,  buildings  and  structures  at  district  holder  stations, 
etc.,  together  with  all  appurtenant  walks,  fences,  drives,  tramways, 
etc.,  and  all  fixtures  permanently  attached  to  such  buildings  and 
structures  and  a  part  thereof. 


General  Office  Buildings,  Fixtures  and  Grounds. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  to  general  office  purposes  of  the  gas  corporation  and 
not  includible  in  any  of  the  preceding  departmental  buildings  ac¬ 
counts,  also  all  fixtures  permanently  attached  thereto  and  a  part 
thereof,  such  ias  heating  and  plumbing  systems,  electric  wiring,  per¬ 
manent  building  vaults,  together  with  appurtenant  walks,  fences, 
drives,  etc. 


Stores  Department  Buildings,  Fixtures  and  Grounds. 

Charge  this  account  with  the  cost  of  all  buildings  and  structures 
of  the  gas  corporation  used  for  storage  purposes,  such  as  coal  and 
other  fuel  storage  sheds,  coke  sheds,  pipe  and  fittings  buildings,  to¬ 
gether  with  all  fixtures  permanently  attached  thereto  and  a  part 
thereof,  and  appurtenant  fences,  drives,  walks,  tramways,  trestles 
etc. 


Note: — This  account  is  included  in  the  account  Buildings,  Fix¬ 
tures  and1  Grounds  in  class  B  and  class  C. 


Corporation  Equipment  Buildings,  Fixtures  and  Grounds. 

Charge  this  account  with  the  -cost  of  all  buildings,  fixtures  and 
grounds  devoted  to  etable,  barn,  garage  or  other  corporation  equip¬ 
ment  storage  purposes,  and  all  fixtures  permanently  attached  thereto 
and  a  part  thereof,  and  appurtenant  fences,  drives,  walks,  etc. 

Note: — This  account  is  included  in  the  account  Build'ings,  Fix¬ 
tures  and  Grounds  in  class  B  and  class  C. 


GAS  PRODUCTION  APPARATUS. 

Accounts  shall  be  opened  as  indicated  below  to  which  shall  be 
charged  the  cost  of  all  apparatus  used  in  the  production  of  gas  by 
all  methods,  and  including  all  apparatus  used  in  connection  with  any 


UNIFORM  ACCOUNTS— GAS  CORPORATIONS. 


47 


process  performed  upon  such  gas  prior  to  its  entrance  into  the  stor¬ 
age  holders.  The  following  accounts  shall  be  kept: 


Coal  Gas  Apparatus. 

Charge  this  account  with  the  cost  of  all  coal  gas  apparatus.  This 
account  includes  retorts,  gas  and  steam  engines  and  turbines  at 
works  devoted  to  the  production  of  coal  gas,  purifying  apparatus, 
such  as  washers,  scrubbers,  purifiers  and  other  auxiliary  equipment, 
condensers,  exhausters,  station  meters,  apparatus  for  charging  re¬ 
torts,  apparatus  for  handling  coal  gas  making  supplies  and  residuals 
therefrom  and  storage  holders  at  works,  holder  accessory  apparatus, 
together  iwith  foundations  and  settings  of  such  apparatus. 

Note: — If  water  gas  is  also  produced  or  the  apparatus  is  also 
used  in  connection  with  the  production  processes  performed  upon 
purchased  gas,  the  cost  of  such  apparatus  will  be  apportioned  ac¬ 
cordingly. 

Note: — If  district  holders  are  also  operated  a  sub-account  should 
be  opened,  to  which  the  cost  of  all  holders  will  be  charged. 

Note: — This  account  is  included  in  the  account  Gas  Production 
Apparatus  in  class  B  and  class  C. 


Water  Gas  Apparatus. 

Charge  this  account  with  the  cost  of  all  water  gas  production 
apparatus.  This  account  shall  include  the  cost  of  all  water  gas 
generators,  gas  and  steam  engines  and  turbines  at  works  devoted  to 
the  production  of  water  gas,  purifying  apparatus,  such  as  washers, 
scrubbers,  purifiers  and  other  auxiliary  equipment,  condensers,  ex¬ 
hausters,  station  meters,  apparatus  for  handling  water  gas  making 
supplies  and  the  residuals  therefrom,  storage  holders  at  works  and 
holder  accessory  apparatus*  together  with  the  foundations  and  set¬ 
tings  of  such  apparatus. 

Note: — If  coal  gas  is  also  produced  at  the  works,  or  part  of  tne 
apparatus  is  used  in  connection  with  the  production  processes  per¬ 
formed  upon  purchased  gas,  the  cost  of  such  jointly  used  apparatus 
will  be  apportioned  accordingly. 

Note: — If  district  holders  are  operated,  a  sub-account  should  be 
opened  in  which  should  be  charged  the  cost  of  all  holders. 

Note: — This  account  is  included  in  the  account  Gas  Production 
Apparatus  in  class  B  and  class  C. 


Purchased  Gas  Apparatus. 

Charge  this  account  with  the  cost  of  apparatus  used  in  connec¬ 
tion  with  production  processes  performed  upon  purchased  gas.  This 


48 


ARIZONA  CORPORATION  COMMISSION 


includes  the  cost  of  collecting  and  pumping  apparatus,  gas  and  steam 
engines  and  turbines  at  works  devoted  to  such  production  processes 
in  connection  with  purchased  gas,  purifying  apparatus  such  as  wash¬ 
ers,  scrubbers,  purifiers  and  other  auxiliary  equipment,  condensers, 
exhausters,  station  meters,  storage  holders  at  works  and  holder  ac¬ 
cessory  apparatus,  together  with  the  foundations  and  settings  of  sucn 
apparatus. 

Note: — If  coal  gas  and  water  gas  are  also  produced  at  the  works 
and  a  part  of  the  a’pparatus  above  referred  to  is  used  jointly,  the 
cost  of  such  jointly  used  apparatus  will  be  apportioned  accordingly. 

Note: — 'If  district  holders  are  operated,  a  sub-account  should  be 
opened  to  which  will  be  charged  the  cost  of  all  holders. 

Note: — This  account  is  included  in  the  account  Gas  Production 
Apparatus  in  class  B  and  class  C. 


Boilers  and  Boiler  Plant  Equipment. 

Charge  to  this  account  the  cost  of  all  equipment  devoted  to  the 
generation  of  steam.  Charge  with  the  cost  of  furnaces,  boilers,  their 
foundations  and  settings,  boiler  fittings,  iron  and  steel  smokestacks, 
feed  pump,  water  feed  pipe,  injectors,  economizers,  water  heaters, 
super-heaters,  valves,  flues,  steam  pipes  from  the  boilers  to  the  engine 
throttle  valves,  steam  exhaust  system,  boiler  water  ipurification  equip¬ 
ment,  mechanical  stokers,  cranes,  coal  and  ash  conveyors,  steam 
traps,  crushers,  belt  links,  wheels,  chutes  and  gates,  conveyor  cars, 
winches,  motors,  buckets,  shafts,  chains  and  similar  auxiliary  equip¬ 
ment  in  the  boiler  plant. 

Note: — This  account  is  included  in  the  account  Gas  Production 
Apparatus  in  class  B  and  class  C. 

Mains. 

Charge  to  this  account  the  cost  of  all  mains  in  place.  This  in¬ 
cludes  all  mains  from  the  yard  connections  to  district  holders  and 
from  the  works  governor  to  the  beginning  of  services,  including  the 
cost  of  all  trenching,  bracing,  main  pipe,  special  castings,  lead  pack¬ 
ing,  shut-offs,  manholes,  gates,  valves  and  the  cost  of  filling  trenches 
and  restoring  the  surface  to  its  former  condition  or  that  required 
by  the  municipal  authorities  at  the  time  the  main  is  installed. 

Note: — Corporations  desiring  to  do  so  may  open  sub-accounts 
showing  the  construction  cost  of  low  pressure  street  mains,  booster 
mains  and  pumping  mains  separately. 

Services. 


To  this  account  shall  be  charged  the  cost  of  the  corporation’s 


UNIFORM  ACCOUNTS— GAS  CORPORATIONS. 


property  in  services  in  or  leading  to  consumer’s  premises.  This  in¬ 
cludes  the  cost  of  material  in  place,  the  cost  oif  trenching  for  placing 
services,  service  pipe,  service  boxes,  stop-cocks,  etc.,  and  the  cost 
of  filling  trenches  and  restoring  the  surface  to  its  proper  condition. 
When  consumers  are  required  to  pay  some  or  all  of  the  cost  of  ser¬ 
vices  only  that  portion  of  the  cost  not  chargeable  to  the  consumer  is 
chargeable  to  this  account,  and  in  all  cases  where  only  a  portion  oi 
the  cost  of  the  service  is  chargeable  to  this  account,  the  entry  to  this 
account  shall  show  the  entire  cost  of  services  las  well  as  the  amount 
charged  to  this  account.  Where  services  extending  only  from  the 
main  to  the  curb  or  to  the  lot  line  are  placed  before  actually  required 
for  the  purpose  of  supplying  the  consumer,  the  entry  of  cost  should 
show  that  fact.  Such  services  will  be  required  to  be  separately  re¬ 
ported  in  the  annual  report  to  the  Corporation  Commission. 


Meters. 

To  this  account  shall  be  charged  the  cost  of  the  corporation’s 
property  in  all  meters  used  in  measuring  the  gas  delivered  to  con¬ 
sumers.  This  includes  the  cost  of  the  first  setting  of  the  meter  in¬ 
cluding  the  first  set  of  meter  fittings  and  connections  in  the  premises 
of  the  consumer  or  such  portion  of  such  cost  as  is  borne  by  the  cor¬ 
poration.  The  cost  of  changing  the  position  of  the  meter  or  of  re¬ 
moving  it  should  not  be  charged  to  this  account. 


Municipal  Contract  Lighting  System. 

Charge  to  this  account  the  cost  of  the  corporation’s  property 
used  and  useful  in  supplying  gas  for  lighting  under  the  municipal  con¬ 
tract  for  lighting.  This  includes  the  cost  of  lamps,  posts  and  all  ac¬ 
cessory  apparatus  and  appliances  including  the  first  cost  of  setting 
and  installation.  The  cost  of  removal  or  changing  positions  of  any 
lighting  equipment  will  not  be  charged  to  this  account,  but  to  the 
appropriate  maintenance  account.  Where  the  terms  of  the  contract 
require  an  extension  of  mains  and  services  which  are  to  be  used  ex¬ 
clusively  for  street  lighting,  such  extensions  may  as  long  as  they 
are  used  solely  for  the  use  defined  in  the  contract  in  question  be 
charged  to  this  account.  Entries  to  this  account  in  respect  to  such 
extension  shall  be  so  made  as  to  admit  of  a  detailed  statement  when 
called  for  by  the  Corporation  Commission. 

General  Office  Equipment. 

Charge  to  this  account  the  cost  of  all  equipment  of  the  general 
office  of  the  gas  corporation,  embracing  such  items  as  office  furni¬ 
ture  and  furnishings,  moveable  safes,  filing  cases  and  devices,  type¬ 
writers,  adding  machines,  addressographs  and  sundry  office  equip¬ 
ment  having  an  expectancy  of  life  in  service  exceeding  one  year. 


GO 


ARIZONA  CORPORATION  COMMISSION 


Stores  Department  Equipment. 

Charge  to  this  account  the  cost  of  all  equipment  in  the  gas  cor¬ 
poration  storage  department.  This  includes  loading  and  unloading 
machinery,  derricks,  cranes,  hoists,  conveying  apparatus,  oil  pumps, 
tar  wells,  etc. 

Note: — This  account  is  included  in  the  account  Miscellaneous 
Construction  and  Equipment  Expenditures  in  class  C. 


Corporation  Equipmnt. 

Charge  this  account  with  the  cost  of  all  corporation  equipment. 
This  includes  wagons,  drays,  trucks,  harnesses,  horses,  automobiles, 
bicycles,  motorcycles,  industrial  tramways,  etc. 

Note: — This  account  is  included  in  the  account  Miscellaneous 
Construction  and  Equipment  Expenditures  in  class  C. 


Miscellaneous  Equipment. 

Charge  to  this  account  all  equipment  not  includible  in  any  of  the 
•preceding  classified  capital  accounts,  embracing  such  items  as  shop 
appliances,  shop  and  laboratory  tools,  works  tools  and  instruments, 
street  department  work  tools  and  instruments,  and  other  miscel¬ 
laneous  equipment. 

Note: — Corporations  are  at  liberty  to  subdivide  this  account  to 
show  the  cost  of  any  class  of  such  miscellaneous  equipment. 

iNote: — This  account  is  included  in  the  account  Miscellaneous* 
Construction  and  Equipment  Expenditures  in  class  C. 


MISCELLANEOUS  CONSTRUCTION  AND  EQUIPMENT  EXPENDI¬ 
TURES. 


Accounts  shall  be  opened  as  indicated  beloiw  to  which  shall  be 
charged  all  expenditures  incurred  during  construction  and  before  the 
operation  of  the  gas  corporation,  oif  the  character  indicated  by  the 
title  of  the  accounts.  If  expenditures  are  incurred  for  the  service  or 
engineers,  superintendents  and  other  technical  skill  of  an  advisory 
character  during  the  process  of  construction  and  such  items  are  not 
chargeable  to  any  of  the  following  accounts,  there  may  be  opened 
the  account  Engineering  and  Superintendence. 

The  following  detailed  accounts  should  be  kept  of  the  expendi¬ 
tures  during  construction: 


UNIFORM  ACCOUNTS— GAS  CORPORATIONS. 


51 


Salaries  During  Construction. 

Charge  this  account  with  the  salaries  of  all  general  officers  and 
.general  office  assistants  during  the  period  of  construction  of  the 
gas  corporation  plant  and  up  to  the  production  and  sale  of  gas. 

Note: — This  account  is  included  in  the  account  Miscellaneous 
Construction  and  Equipment  Expenditures  in  class  B  and  class  C. 


Office  Supplies  and  Expenses  during  Construction. 

Charge  this  account  with  the  cost  of  all  office  supplies  and  ex¬ 
penses  incurred  during  the  process  of  construction  of  the  plant  up 
to  the  time  of  manufacture  and  sale  of  gas,  such  as  messenger  and 
janitor  service,  rent  of  premises  occupied  during  construction,  water, 
light,  heat,  telegrams,  exchange  on  remittances,  etc. 

I 

Note: — This  account  is  included  in  the  account  Miscellaneous 
Construction  and  Equipment  Expenditures  in  class  B  and  class  C. 


Stationery  and  Printing  During  Construction. 

Charge  this  account  with  the  cost  of  all  stationery,  printing, 
postage,  blanks,  record  books,  etc.,  used  during  the  construction  oi 
the  plant  and  up  to  the  time  oif  manufacture  and  sale  of  gas. 

Note: — This  account  is  included  in  the  account  Miscellaneous 
Construction  and  Equipment  Expenditures  in  class  B  and  class  C. 


Law  Expenses  During  Construction. 

Charge  to  this  account  all  law  expenses  incurred  during  the 
period  of  construction  of  the  gas  plant.  Charge  with  the  salaries  and 
expenses  of  counsel,  solicitors  and  general  attorneys,  their  clerks 
and  attendants,  etc.  Charge  also  with  the  cost  of  law  books,  print¬ 
ing  briefs,  legal  forms,  testimony,  reports,  fees  and  retainers  of  the 
general  counsel  and  attorneys,  court  costs  tand  payments  of  specific 
notarial  and  witness  fees,  expense  of  taking  depositions,  and  general 
law  and  court  expenses  during  construction.  Expenses  of  arbitrators 
of  disputed  points  will  also  be  charged  to  this  account.  When  any 
of  the  expenditures  above  enumerated  can  be  charged  directly  to  the 
account  for  whose  benefit  they  were  incurred,  they  shall  be  so  charged 
and  not  to  this  account.  Thus,  expenditures  in  connection  with  the 
acquisition  oif  land  to  be  occupied  by  the  works  shall  be  charged  to 
the  appropriate  construction  account.  Law  expenses  in  connection 
with  the  organization  of  the  corporation,  whenever  such  can  be  def¬ 
initely  ascertained,  shall  be  charged  to  the  account  Organization. 

Note: — This  account  is  included  in  the  account  Miscellaneous 
Construction  and  Equipment  Expenditures  in  class  B  and  class  C. 


ARIZONA  CORPORATION  COMMISSION 


52 

Injuries  and  Damages  During  Construction. 

Charge  to  this  account  all  damages  to  or  destruction  of  property 
other  than  that  owned  by  the  corporation,  caused  directly  in  connec¬ 
tion  with  the  construction  of  the  gas  works,  and  all  expenses  incident 
to  injuries  or  death  of  employes  and  other  persons  for  which  injuries 
or  death  the  corporation  is  held  liable  or  in  the  settlement  of  which 
claims  allowance©  are  made.  This  includes  such  items  of  expense 
as  judgments  for  damages  and  plaintiff’s  court  cost©;  proportion  of 
salaries  and  expenses  or  fees  of  physicians  and  surgeons,  expenses 
of  undertakers,  nurses  and  hospital  expenses,  medical  and  surgical 
supplies,  contributions  to  hospitals  during  the  period  of  construction 
of  the  plant,  transportation  of  .injured  persons  and  wages  and  salaries 
paid  to  employes  while  disabled.  The  salaries  and  expenses  of  the 
corporation’s  claim  agents,  adjusters  and  their  assistants  while  en¬ 
gaged  upon  settling  such  claims  arising  during  construction  will  be 
charged  to  this  account.  The  compensation  of  the  general  solicitors 
or  counsel  of  the  corporation  while  engaged  in  the  defense  and  se:- 
tlement  of  damage  suits  will  also  be  charged  to  this  account. 

Note: — This  account  is  included  in  the  account  Miscellaneous 
Construction  and  Equipment  Expenditures  in  class  B  and  class  C. 


Insurance  During  Construction. 

Charge  to  this  account  all  premiums  paid  to  insurance  companies 
for  fire,  casualty,  boiler,  fidelity  and  other  insurance  covering  risks 
during  construction  of  the  gas  works  and  its  equipment. 

Note: — This  account  is  included  in  the  account  Miscellaneous 
Construction  and  Equipment  Expenditures  in  cla©s  B  and  class  C. 


Taxes  During  Construction. 

Charge  to  this  account  all  taxes  and  assessments  levied  and  paid 
on  property  belonging  to  the  gas  corporation  while  under  construction 
and  before  the  plant  has  begun  operations,  except  special  assessment© 
for  street  and  other  improvements  such  as  grading,  curbing,  paving, 
isidewalks,  sewer,  etc.,  which  shall  'be  charged  to  the  account  to  which 
the  property  ibenefitted  has  been  charged. 

Note: — This  account  is  included  in  the  account  Miscellaneous 
Construction  and  Equipment  Expenditures  in  class  B  and  class  C. 


Interest  During  Construction. 

Charge  to  this  account  the  interest  accrued  upon  all  moneys  and 
claims  payable  upon  demand  acquired  for  use  in  connection  with  the 


UNIFORM  ACCOUNTS— OA3  CORPORATIONS. 


0=1 

construction  and  equipment  of  the  gas  works  from  the  time  of  sucn 
acquisition  until  the  works  are  ready  for  commercial  use.  Interest 
receivable  accrued  upcn  such  moneys  and  claims  shall  be  credited 
to  this  account. 

Note: — This  account  is  included  in  the  account  Miscellaneous 
Construction  and  Equipment  Expenditures  in  class  B  and  class  C. 


Discount  on  Bonds  During  Construction. 

To  this  account  may  be  charged  the  discount  on  bonds  sold  for 
construction  purposes.  The  entries  to  such  account  shall  be  made 
with  sufficient  detail  to  permit  of  their  identification  and  shall  show 
the  date  when  the  bonds  to  which  the  discount  applies  were  author¬ 
ized,  when  issued  and  when  sold,  to  whom  sold,  the  amount  realized 
from  the  sale,  purpose  for  which  the  bonds  were  sold,  and  the  appli¬ 
cation  of  the  proceeds;  all  of  which  details  will  be  called  for  by  the 
Corporation  Commission. 

Note: — This  account  is  included  in  the  account  Miscellaneous 
Construction  and  Equipment  Expenditures  in  class  B  and  class  C. 


Miscellaneous  Expenditures  During  Construction. 

Charge  to  this  account  all  expenditures  incurred  during  construc¬ 
tion  not  includible  in  any  of  the  preceding  accounts. 

Note: — This  account  is  included  in  the  account  Miscellaneous 
Construction  and  Equipment  Expenditures  in  class  B  and  class  C. 


Cost  of  Plant  Purchased  (In  Lieu  of  Plant  Constructed). 

Charge  to  this  account  the  cost  of  the  gas  works  purchased  in 
case  the  plant  of  the  corporation  is  obtained  by  purchase  instead  ot 
being  'constructed  by  it.  The  entry  to  this  account  should  show  with 
sufficient  detail  the  name  of  the  parties  from  whom  purchased,  the 
purchase  price  and  all  other  facts  pertinent  to  such  sale,  which  de¬ 
tails  will  he  called  for  by  the  Corporation  Commission. 


TREASURY  SECURITIES. 


Treasury  Securities. 

Charge  to  this  account  the  par  value  of  all  stocks  and  bonds 
which  htave  been  authorized  and  issued  by  the  corporation  or  assumed 
by  it  or  held  by  the  treasurer  or  other  fiscal  agent  of  the  corporation 


54 


ARIZONA  CORPORATION  COMMISSION 


for  its  benefit  but  which  have  not  been  sold.  When  such  securities 
are  sold  their  par  value  will  be  credited  to  this  account. 

Note: — This  account  may  be  subdivided  into  the  following  ac¬ 
counts: 

a.  Treasury  Stock. 

b.  Treasury  Bonds. 


INVESTMENTS. 


Investments. 

By  investments,  as  here  used,  is  meant  the  cost  of  the  gas  corpor¬ 
ation’s  title  to  or  interest  in  all  properties  acquired,  not  for  use  in 
present  operations  but  for  the  income  to  'be  derived  from  them,  for  a 
rise  in  value,  for  the  control  of  some  private  business  or  other  corpor¬ 
ation  service,  or  for  devotion  to  future  operations  at  a  time  when  the 
acquisition  of  such  properties  will  not  he  possible  under  such  favor¬ 
able  'circumstances.  In  the  annual  report  to  be  made  to  the  Corpora¬ 
tion  Commission  these  investments  will  be  required  to  be  classified 
as  to  their  character  and  with  sufficient  detail  as  to  permit  of  their 
clear  identification,  showing  the  par  value  of  all  such  stocks  or  ibonds 
or  other  investments  with  the  rate  of  return  thereon,  the  amount  ot 
income  received  therefrom  and  the  hook  value.  Stocks,  .bonds  or 
other  property  in  which  the  funds  of  Reserves  of  the  corporation  have 
been  invested  will  not  be  shown  in  this  account  but  as  investments 
of  the  respective  reserves  and  so  shown  in  the  'balance  sheet  to  be 
contained  in  the  report  to  the  Corporation  Commission. 


RESERVE  ACCOUNTS. 


-  T  . 


REQUIRED  RESERVES. 


Depreciation  Reserve. 

To  this  account  shall  be  credited  monthly,  or  as  they  are  made, 
all  charges  to  the  Depreciation  Account  (hereinbefore  described),  the 
income  from  the  investment  of  any  monef  or  from  any  security  be¬ 
longing  to  the  Depreciation  Reserve,  and  any  other  appropriations 
which  may  have  been  made  to  it. 

When  through  wear  and  tear  in  service,  casualty,  inadequacy, 
supersession  or  obsolescence,  any  building,  structure,  facility  or  unit 
of  equipment  originally  charged  to  capital  is  no  longer  economically 
reparable,  and  in  order  to  keep  the  productive  capacity  of  the  plant 


UNIFORM  ACCOUNTS— GAS  CORPORATIONS. 


55 


up  to  its  original  or  equivalent  state  of  efficiency  it  is  necessary  to 
make  a  complete  replacement  of  such,  building,  structure  or  unit  of 
equipment,  the  money  icost  of  the  original  unit  replaced  and  charged 
to  capital  (estimated  1  r  not  known,  tand  if  estimated  the  (basis  thereof 
shall  be  shown  in  the  record  entry)  shall  be  charged  to  the  Deprecia¬ 
tion  Reserve,  and  the  excess  cost  of  the  substituted  unit  over  such 
original  unit  shall  be  charged  to  the  appropriate  capital  account. 

When  any  'building,  structure,  facility  or  unit  of  equipment  origin¬ 
ally  charged  to  (capital  is  retired  from  service  and  not  replaced  by 
tany  other  unit  of  similar  nature  or  equivalent  thereto,  the  original 
money  cost  thereof  (estimated  if  not  known,  and  if  estimated  tne 
basis  thereof  shall  be  shown  in  the  record  entry)  shall  be  charged  to 
this  account  and  such  amount  originally  entered  or  contained  in  the 
•charges  to  capital  in  respect  to  such  unit  so  being  retired  shall  be 
credited  to  the  capital  account  to  which  it  was  originally  charged,  and 
lany  adjustments  necessary  made  through  the  Surplus  Account. 

The  salvage  or  scrap  value  of  any  unit  of  equipment  retired  from 
service  or  replaced  by  any  other  unit  will  be  (credited  to  this  account. 

An  analysis  of  the  charges  and  credits  to  this  reserve  will  be 
called  for  in  the  annual  report  to  the  Corporation  Commission. 


Sinking  Fund  Reserves. 

Sinking  fund  reserves  shall  be  maintained  whenever  they  are  re¬ 
quired  in  pursuance  of  the  provisions  of  mortgage  deeds,  deeds  or 
trust,  contracts  or  provisions  of  the  law.  A  separate  Sinking  Fund 
Reserve  shall  be  maintained  for  each  contractual  requirement,  to 
which  reserve  shall  be  credited  any  appropriation  made  in  pursuance 
of  the  terms  of  the  respective  mortgage  and  trust  deeds,  contracts, 
etc.,  and  charged  to  the  account  Contractual  Sinking  Fund  Require¬ 
ments  and  also  accumulations  resulting  from  any  security  belonging 
to  such  particular  reserve.  The  title  of  each  reserve  shall  clearly  in¬ 
dicate  the  purpose  for  which  it  is  being  imaintained. 

An  analysis  of  the  charges  and  credits  to  this  reserve  will  be 
called  for  in  the  annual  report  to  the  Corporation  Commission. 


Amortization  Reserve. 

This  account  shall  be  raised  to  provide  for  the  amortization  of 
intangible  capital  in  service.  To  it  shall  be  credited  monthly,  or  as 
they  are  made,  all  the  amounts  charged  from  time  to  time  through 
operating  expenses  to  the  account  Amortization  Reserve  Require¬ 
ments,  which  account  is  to  Ibe  set  up  where  the  nature  of  the  capital 
occasions  the  setting  up  of  this  reserve.  Such  reserve  shall  also  be 


5G 


ARIZONA.  CORPORATION  COMMISSION 


credited  with  all  (accumulations  resulting  from  the  investment  of  any 
moneys  or  the  interest  or  dividends  from  any  securities  belonging  to 
it. 

For  example,  a  corporation  pays  ?100,000  for  a  twenty-year  fran¬ 
chise  to  operate  a  public  service  corporation.  In  order  that  this 
amount  shall  be  set  aside  out  of  revenue  and  the  actual  capital  of  the 
corporation  not  impaired  by  dividends  paid,  there  shall  be  charged 
monthly  to  the  account  Amortization  Reserve  Requirements,  crediting 
the  Amortization  Reserve  an  amount  which,  invested  at  current  rates 
of  interest,  will  at  the  end  of  the  franchise  term  have  created  an 
amount  equivalent  to  the  cost  of  the  franchise. 

An  analysis  of  the  charges  and  credits  to  this  reserve  will  be 
called  for  in  the  annual  report  to  the  Corporation  Commission. 


Amortization  of  Discount  on  Bonds  Reserve. 

This  account  shall  'be  raised  to  provide  for  the  amortization  of 
discount  on  bonds. 

To  this  account  may  be  charged  the  discount  on  bonds  sold.  The 
entries  to  such  account  shall  be  made  with  sufficient  detail  to  permit 
of  their  identification  and  shall  show  the  date  when  the  bonds  to 
which  the  discount  applies  were  authorized,  when  issued  and  when 
sold,  to  whom  sold,  the  amount  realized  from  the  sale,  purpose  for 
which  the  bonds  were  sold  and  the  application  of  the  proceeds. 

To  it  shall  be  credited  monthly,  or  as  they  are  made,  all  the 
amounts  charged  from  time  to  time  through  operating  expenses,  tor 
the  amortization  of  such  discount  during  the  life  of  the  bonds.  This 
reserve  shall  also  be  credited  with  .all  accumulations  resulting  from 
the  investment  of  any  moneys  or  the  interest  or  dividends  from  any 
securities  belonging  10  it.  An  analysis  of  the  charges  and  credits  to 
this  reserve  will  be  called  for  in  the  annual  report  to  'the  Corporation 
Commission. 


OPTIONAL  RESERVES. 


Maintenance  Reserve. 

This  reserve  may  be  raised  by  those  corporations  which  operate 
equipment  the  repairs  to  which  are  occasioned  only  at  remote  inter¬ 
vals  and  are  then  so  considerable  in  amount  as  to  cause  wide  fluctu¬ 
ations  in  the  operating  expenses  for  the  division  of  operation  or  group 
of  expenses  of  which  the  maintenance  account  in  question  is  a  part. 
For  example,  the  renewal  of  benches  occurring  probably  but  once  in  a 
year  or  even  two  years,  may  be  anticipated  by  making  such  a  monthly 
charge  to  the  account  Maintenance  of  Benches  as  will  during  the  esti¬ 
mated  life  of  the  benches  accumulate  a  sufficient  amount  to  provide 


UNIFORM  ACCOUNTS— GAS  CORPORATIONS. 


57 


for  their  renewal.  If  benches  are  renewed  every  two  years  one-twen- 
ty-fourth  of  the  total  renewal  cost  will  be  charged  monthly  to  the  ac¬ 
count  Maintenance  of  Benches,  malting  a  corresponding  credit  to  this 
reserve. 


Uncollectible  Accounts  Reserve. 

Credit  this  account  every  month  with  the  charge  made  to  the  ac¬ 
count  Uncollectible  Accounts  (Reserve  Charge)  as  explained  in  con¬ 
nection  therewith.  When  any  account  for  gas  service,  upon  which 
any  debtor  is  liable  to  the  corporation,  becomes  impossible  of  collec¬ 
tion  because  of  the  removal  of  the  debtor  beyond  the  jurisdiction  of 
the  state,  the  operation  of  the  Statute  of  Limitations,  discharge  in 
bankruptcy,  or  for  any  other  good  and  sufficient  reason  after  diligent 
effort  to  collect  the  same  has  been  made,  such  account  may  be  charged 
to  this  account  and  credited  to  Accounts  Receivable,  to  which  it  was 
originally  charged. 

All  accounts  which  have  been  charged  off  :as  uncollectible,  but 
which  are  afterward  collected,  shall  ibe  credited  to  this  reserve. 

An  analysis  of  the  charges  and  credits  to  this  reserve  will  be 
called  for  in  the  annual  report  to  the  Corporation  Commission. 


Promotion  of  Business  Reserve. 

Those  corporations  which,  over  and  above  the  regular  monthly 
charges  for  advertising,  office  assistance,  etc.,  in  their  promotion  of 
business  department  undertake  a  temporary  campaign  for  the  devel¬ 
opment  of  business,  either  for  the  securing  of  additional  consumers 
or  to  increase  the  use  and  sales  of  gas  to  existing  consumers,  the  ben¬ 
efits  from  which  large  expenses  will  be  experienced  over  a  consider¬ 
able  period  of  time,  may  set  up  this  reserve,  crediting  it  monthly 
with  the  amount  set  aside  for  that  purpose,  and  charged  to  the  ac¬ 
count  Promotion  of  Business  Supplies  and  Expenses.  Amounts  paid 
to  any  corporation,  society  or  individuals  not  connected  with  the  gas 
corporation  for  services  performed  under  contract  for  the  development 
of  the  business  of  the  gas  corporation  may  'be  charged  to  this  reserve. 
The  salaries,  commissions  and  expenses  of  the  permanent  employes 
of  the  promotion  of  business  department  and  the  current  expenses  of 
such  department  will  be  charged  to  the  accounts  Promotion  of  Busi 
ness  Salaries  and  Commissions  and  Promotion  of  Business  Supplies 
and  Expenses,  as  their  nature  determines. 


Injuries  and  Damages  Reserve. 

Corporations  may  open  an  Injuries  and  Damages  Reserve,  to 
which  shall  be  credited  monthly  any  amounts  which  may  be  charged 
to  the  proper  operating  expenses  or  other  expense  accounts.  The 


ARIZONA  CORPORATION  COMMISSION 


amounts  so  charged  and  credited  shall  be  such  as  are  estimated  to 
meet  the  admitted  liability  against  it  for  injuries  to  persons  and  dam¬ 
ages  to  property  other  than  that  of  the  corporation  insofar  as  such 
claims  can  he  anticipated  by  the  exercise  of  reasonable  judgment.  All 
such  elaims,  .when  paid  to  satisfy  admitted  liability  and  judgments  or. 
tained  in  the  courts  of  law,  shall  be  charged  to  this  account. 


Insurance  Reserve. 

Corporations  may  set  up  this  reserve,  to  which  shall  be  credited 
monthly  the  charges  made  in  operating  expenses  to  the  Insurance  ac¬ 
count  to  cover  self-carrying  risks.  When  any  irreparable  damage  to 
the  property  of  the  corporation  occurs,  and  the  nature  of  such  damage 
is  such  as  to  be  covered  by  the  provisions  of  self-insurance,  the  cost 
of  repairing  the  property  damaged,  or  the  cost  of  its  replacement, 
shall  be  charged  to  this  reserve. 


CURRENT  ASSETS. 


Cabn. 

Charge  to  this  account  all  money  coming  into  the  possession  of 
the  gas  corporation  and  in  which  the  corporation  has  the  beneficial 
interest.  Also  charge  it  with  bank  credits,  checks  and  drafts  receiva¬ 
ble  subject  to  satisfaction  or  transfer  upon  demand,  whether  payable 
to  bearer  or  to  order.  All  cash  disbursements  should  be  credited  to 
this  account. 


Notes  and  Bills  Receivable. 

Charge  to  this  account  the  cost  of  all  notes  and  bills  receivable 
which  are  the  property  of  the  gas  corporation  and  upon  which  solvent 
concerns  or  individuals  are  liable  or  which  are  sufficiently  secured 
as  to  be  considered  good.  This  account  includes  demand  notes,  drafts, 
etc.,  issued  by  others  than  banks,  and  time  notes,  drafts,  etc.,  by 
whomsoever  issued.  This  account  does  not  include  investments  nor 
the  interest  or  dividends  receivable  from  investments. 


Accounts  Receivable. 

Charge  to  this  account  all  amounts  owing  to  the  gas  corporation 
upon  accounts  with  solvent  concerns  other  than  banks;  also  all  ac¬ 
counts  and  claims  upon  which  responsibility  is  acknowledged  by  sol¬ 
vent  concerns  or  individuals  or  which  are  sufficiently  secured  to  be 
considered  good  and  of  all  judgments  against  solvent  concerns  where 


UNIFORM  ACCOUNTS— GAS  CORPORATIONS. 


59 


the  judgments  are  not  appealable  or  suspended  through  appeal.  Ne¬ 
gotiable  instruments  will  not  be  changed  to  this  account. 


Interest  and  Dividends  Receivable. 

When  the  gas  corporation  becomes  entitled  to  demand  any  inter¬ 
est  or  dividend  from  solvent  concerns  the  amount  to  which  it  thus 
becomes  entitled  shall  be  charged  to  this  account  and  shall  be  credit¬ 
ed  to  the  appropriate  account  in  the  Income  Account.  This  account 
includes  interest  on  matured  accounts  with  solvent  concerns  and  upon 
judgments  against  solvent  debtors  where  such  judgment  has  not  been 
suspended  as  well  as  interest  upon  the  commercial  paper  of  solvent 
concerns.  It  does  not  include  unmatured  interest  nor  dividends  not 
yet  declared. 


MATERIALS  AND  SUPPLIES. 


Coal. 

Charge  this  account  with  the  cost  of  all  coal  purchased  for  gas 
making  purposes  at  its  cost  delivered  alongside  the  company’s  storage 
unless  purchased  delivered  in  coal  shed  or  to  the  place  of  storage. 
The  account  Coal  Stock  Expense  will  be  closed  into  this  account 
monthly.  Credit  this  account  with  coal  used. 

This  account  may  be  subdivided  into  accounts  a,  b,  and  c,  if  de¬ 
sired,  in  order  to  give  information  regarding  the  cost  of  different 
kinds  of  coal.  Credit  this  account  with  all  coal  used. 

!Note: — Coal  Stock  Expense.  Charge  this  account  with  the  labor 
of  weighing,  unloading,  piling  and  trimming  coal  in  shed  or  in  unload¬ 
ing  coal  from  cars,  including  cost  of  operating  hoisting  apparatus, 
including  also  the  cost  of  shovels  and  other  hand  tools  and  repairs  to 
the  same.  (This  account  will  he  closed  monthly  into  the  Coal  Stock 
Account.) 


Oil. 

Charge  this  account  with  all  oil  or  naptha  purchased  for  enricher 
at  its  cost  delivered  in  the  company’s  storage  tanks,  Including  the  in¬ 
voice  cost,  the  cost  of  pumping  and  piping  with  proper  proportion  for 
any  loss  by  evaporation  or  leakage.  Credit  this  account  with  oil  as 
used,  charging  the  same  to  the  appropriate  operating  expense  ac¬ 
counts. 


Coke. 

Charge  this  account  each  month  with  the  amount  of  coke  pro¬ 
duced.  Close  into  this  account/ each  month  the  Coke  Stock  Expense 


ARIZONA  CORPORATION  COMMISSION 


GO 


account.  Credit  this  account  with  all  the  sales  of  coke  either  to  the 
company  for  its  own  use  or  to  the  public. 

Note: — Coke  Stock  Expense.  Charge  this  account  with  the  cost 
of  handling  coke  from  the  retort  house  to  the  coke  yard  or  coke  shed. 
The  account  should  also  be  charged  with  'all  labor,  material  and  ex¬ 
penses  incurred  in  handling  and  marketing  gas  coke  after  it  has  been 
deposited  in  the  coke  yards  or  storage,  including  advertising,  cartage 
and  cost  of  operating  coke  yard  machinery  and  apparatus  such  as 
conveyors,  crushers,  screens,  elevators  and  the  cost  of  hand  and  port¬ 
able  tools  used  in  handling  coke.  (This  account  will  be  closed  month¬ 
ly  into  the  Coke  Stock  Account.) 


Tar. 

Charge  to  this  account  monthly  the  total  amount  of  tar  made. 
Credit  the  account  with  all  amounits  of  tar  sold  to  the  company  for 
its  own  use  or  sold  to  the  public.  The  account  Tar  Stock  Expense 
will  be  closed  into  this  account  monthly. 

Note: — Corporations  making  'both  coal  gas  tar  and  water  gas  tar 
are  at  liberty  to  subdivide  this  account  in  order  to  show  the  debits 
and  credits  for  each  kind  of  tar  separately. 

Note: — Tar  Stock  Expense.  Charge  this  account  'with  the  cost  of 
labor,  material  and  expenses  incurred  in  distilling  and  marketing  tar, 
including  the  cost  of  tar  packages,  cartage,  freight,  switching,  the 
salary  of  foreman  at  the  tar  plant,  tar  salesman,  advertising,  and  the 
cost  of  operating  tar  handling  machinery  and  equipment  and  the  cost 
of  hand  and  portable  tools  used  in  handling  and  disposing  of  tar. 
Companies  producing  coal  gas  tar  and  water  gas  tar  may  open  sub¬ 
accounts  showing  expense  incident  to  each  kind  of  tar  produced.  (This 
account  will  be  closed  monthly  into  the  Tar  Stock  Account.) 


Ammonia. 

Charge  this  account  monthly  with  all  ammonia  made.  Credit  this 
account  with  ammonia  sold  to  the  company  for  its  own  use  or  sold 
to  the  public.  The  account  Ammonia  Stock  Expense  will  be  closed 
into  this  account  monthly. 


Note: — Ammonia  Stock  Expense.  Charge  this  account  with  the 
cost  of  all  labor  and  material  required  for  concentrating  and  shipping 
ammoniacal  liquor,  and  the  cost  of  all  repairs  to  ammonia  apparatus 
together  with  the  expense  of  selling  the  product  of  the  ammonia  plant. 
(This  account  will  be  closed  monthly  into  the  Ammonia  Stock  Ac¬ 
count.) 


Purifying  Material. 

Charge  this  account  with  all  labor  and  material  used  in  making 
purifying  material  including  the  cost  of  such  items  as  oxide,  lime. 


UNIFORM  ACCOUNTS— GAS  CORPORATIONS.  G1 

shavings,  etc.  Credit  this  account  with  the  amount  of  purifying  mate¬ 
rial  used  and  charge  to  the  appropriate  operating  expense  account. 


Cast  Pipe  and  Fittings. 

Charge  this  account  with  the  invoice  cost,  freight  and  cost  of 
handling  of  all  cast  iron  pipe  and  fittings.  Credit  this  account  witn 
the  material  as  used,  charging  the  appropriate  operating  expense  or 
construction  and  equipment  account,  as  the  use  of  the  pipe  deter¬ 
mines. 


Wrought  Pipe  and  Fittings. 

Charge  this  account  with  the  invoice  cost,  freight  and  cost  of 
handling  of  all  wrought  iron  pipe  and  fittings.  Credit  this  account 
with  all  such  material  as  used,  charging  the  appropriate  operating  ex- 
pense  or  construction  account,  as  the  use  of  the  material  in  question 
determines. 


Meters. 

'Charge  this  account  with  the  invoice  cost,  freight  and  cost  of 
handling  all  meters.  Credit  this  account  with  the  meters  removed 
from  stockroom,  charging  the  appropriate  operating  expense  account 
or  construction  account,  as  the  nature  of  the  case  requires. 


Appliances. 

Charge  this  account  with  all  appliances  purchased  at  their  cost 
delivered  in  the  corporation’s  storeroom  including  freight,  cartage  and 
cost  of  handling.  Profits  on  all  appliances  sold  will  he  credited  to 
the  appropriate  revenue  account.  Credit  this  account  with  all  appli¬ 
ances  taken  from  storage. 

Note: — This  account  may  be  sub-divided  into  accounts  a,  b,  c,  etc., 
if  desired  in  order  to  properly  account  for  the  different  classes  of 
appliances. 


Miscellaneous  Material  and  Supplies. 

Charge  this  account  with  the  cost  of  all  material  purchased  to 
be  used  by  the  corporation  and  not  properly  chargeable  to  any  of  the 
preceding  stock  accounts,  'at  the  cost  of  such  material  delivered  in 
stockroom,  including  freight,  cartage  and  handling.  Credit  this  ac¬ 
count  with  all  material  taken  from  storage. 

Note: — This  account  may  be  subdivided  into  accounts  a,  b,  c,  etc., 
if  desired,  in  order  to  properly  account  for  different  classes  of  stores 
charged  to  this  account. 


62 


ARIZONA  CORPORATION  COMMISSION 


Miscellaneous  Current  Assets. 

To  this  account  shall  be  charged  to  cost  of  all  current  assets  of 
the  gas  corporation  not  includible  under  any  of  the  preceding  current 
asset  accounts.  Property  readily  convertible  into  money  and  which 
is  being  held  with  the  intent  of  being  so  converted  into  money  will 
be  considered  as  a  current  asset  and  charged  to  this  or  the  appropriate 
preceding  account. 


PREPAID  ACCOUNTS. 


Prepaid  Insurance. 

When  premiums  on  insurance  policies  are  paid  in  advance  of  their 
accrual,  the  amounts  prepaid  whether  in  cash  or  hy  an  issue  of  notes 
or  other  negotiable  paper  shall  be  charged  to  this  account.  As  the 
premiums  accrue  they  shall  be  creddited  at  monthly  intervals  to  this 
account  and  charged  to  the  operating  expense  account  Insurance. 

Prepaid  Taxes. 

When  taxes  are  paid  in  advance  of  their  accrual,  the  amount  shall 
be  charged  to  this  account.  As  the  taxes  thus  prepaid  accrue  they 
shall  be  credited  at  monthly  intervals  to  this  account  and  charged 
to  the  operating  expense  account  Taxes.  Taxes  for  special  benefits 
or  special  assessments  for  improvements  will  not  be  charged  to  this 
account. 

Prepaid  Interest. 

When  interest  is  paid  in  advance  of  its  accrual  on  any  obligations 
of  the  igas  corporation  it  shall  be  charged  to  this  account.  As  the  in¬ 
terest  thus  prepaid  accrues  it  shall  be  credited  at  monthly  intervals 
to  this  account  and  charged  to  the  appropriate  interest  account. 

Miscellaneous  Prepaid  Accounts. 

Charge  this  account  with  all  prepaid  items  of  the  gas  corporation 
not  includible  in  the  preceding  prepaid  accounts.  As  the  amounts 
thus  prepaid  accrue  they  shall  be  credited  at  monthly  intervals  to 
this  account  and  charged  to  the  appropriate  expense  account. 


CAPITAL  LIABILITIES. 


Capital  Stock. 

In  the  accounts  of  stocks  outstanding  a  separate  account  shall  be 
opened  for  each  class  of  stock  issued  and  no  two  stocks  shall  be  con 
sidered  of  the  same  class  unless  they  are  e^ual  in  their  interest  or 


UNIFORM  ACCOUNTS— GAS  CORPORATIONS.  S3 

i 

dividend  rates,  voting  rights  and  conditions  under  which  they  may  be 
retired,  if  the  right  to  retire  them  is  contained  in  the  contract  of  issue. 
The  characteristics  of  any  class  of  stock  in  these  regards  shall  be 
designated  in  the  title  of  the  accounts  opened  to  cover  such  stocks 
and  shall  he  clearly  expressed  in  the  first  entries  to  such  account. 
To  the  account  for  any  class  of  stocks  shall  be  credited  when  issued 
the  par  value  of  the  amount  of  such  stock  issued.  If  such  issue 
for  money  that  fact  shall  be  stated,  and  if  for  any  other  consideration 
than  money  the  persons  to  whom  issued  shall  be  designated  and  the 
consideration  for  which  issued  shall  be  described  with  sufficient  par¬ 
ticularity  to  admit  of  identification;  if  such  issue  is  to  the  treasurer 
or  other  fiscal  agent  of  the  corporation  or  if  by  him  disposed  of  for 
the  benefit  of  the  corporation,  that  fact  and  the  name  of  such  agent 
shall  be  shown  and  such  agent  shall  in  his  account  of  the  disposition 
thereof  show  like  details  concerning  the  consideration  realized  there¬ 
on,  which  account,  when  accepted  by  the  corporation,  shall  be  pre¬ 
served  as  a  corporate  record. 


Funded  Debt. 

The  funded  obligations  of  the  corporation  shall  be  divided  into 
classes  according  to  their  characteristics,  as  to  the  security  ‘for  the 
same,  the  rate  of  interest,  interest  dates,  and  date  of  their  maturity. 
A  separate  sub-account  shall  be  opened  for  each  such  class  of  funded 
indebtedness  and  no  accounts  or  debts  not  agreeing  in  the  character¬ 
istics  mentioned  shall  be  included  in  the  same  sub-account.  The  titles 
of  each  sub-account  shall  express  the  characteristics  above  stated. 
To  the  proper  sub-account  shall  be  credited,  when  issued,  the  par 
value  of  the  amount  of  the  evidences  of  funded  indebtedness  issued. 
The  entry  shall  show  not  only  the  amount  issued  but  the  purpose  for 
which  issued  and  shall  make  clear  and  intelligent  reference  to  the 
corporate  records  showing  all  details  connected  with  such  transac¬ 
tions.  If  the  consideration  received  for  the  issue  is  anything  other 
than  money,  the  entries  shall  show  further  to  whom  issued  and  shall 
describe  with  sufficient  particularity  to  identify  it,  the  actual  consid¬ 
eration  received  for  it.  If  the  issue  is  to  the  agent  of  an  undisclosed 
principal,  the  name  and  business  address  of  such  agent  and  the  fact 
of  his  agency  shall  be  shown  in  the  entry. 


MORTGAGE  LIABILITIES. 

Real  Estate  Mortgages. 

The  mortgage  obligations  of  the  corporation  shall  be  divided  into 
classes  according  to  .their  characteristics,  as  to  the  security  for  the 
issue,  the  rate  of  interest,  interest  dates,  and  the  date  of  maturity. 


64 


ARIZONA  CORPORATION  COMMISSION 


A  separate  sub-account  shall  be  opened  for  each  mortgage.  The  title 
of  each  such  sub-account  shall  express  the  characteristics  above  stated. 
To  the  proper  su'b-account  shall  be  credited,  when  issued,  the  total 
receipts  from  the  sale  of  evidences  of  indebtedness  secured  by  the 
mortgage.  The  entries  shall  show  the  amount  of  the  mortgage  debts, 
the  purpose  for  which  such  debt  was  incurred  and  shall  show  by  in¬ 
telligent  reference  all  the  details  eonnected  with  such  transactions. 
If  the  consideration  received  for  the  indebtedness  is  anything  other 
than  money  the  entry  shall  show  the  person  to  whom  issued  and 
shall  describe  with  sufficient  particularity  to  identify  it  the  actual 
consideration  received.  If  the  indebtedness  is  to  an  agent  of  an  un¬ 
disclosed  principal,  the  name  and  business  address  of  such  agent  and 
the  fact  of  his  agency,  shall  be  stated  in  the  entry. 


Other  Mortgages. 

This  account  shall  be  raised  to  show  all  mortgage  indebtedness 
and  transactions  pertaining  thereto  in  regard  to  mortgages  other 
than  real  estate  mortgages  as  defined  in  the  preceding  account  Real 
Estate  Mortgages. 


CURRENT  LIABILITIES. 


Notes  and  Bills  Payable. 

When  any  note,  draft  or  other  bill  payable,  which  matures  not 
later  than  one  year  after  date  of  issuance  or  of  demand  or  assump¬ 
tion  by  the  corporation  or  primary  liability  thereon,  is  issued  or  as¬ 
sumed,  the  par  value  thereof  shall  be  credited  to  this  account  and 
when  it  is  paid  it  shall  be  charged  to  this  account  and  credited  to 
Ca&h  or  other  appropriate  account. 


Accounts  Payable. 

Credit  this  account,  when  incurred,  with  all  liabilities  of  the  gas 
corporation  upon  open  accounts  not  includible  in  any  of  the  other 
current  liabilities  accounts. 


Matured  Interest  on  Funded  Debt  Unpaid. 

When  interest  owing  by  the  gas  corporation  upon  any  of  its 
funded  indebtedness  matures  and  is  unpaid,  whether  the  cause  of 
failure  is  on  the  part  of  the  coupon  holder  to  present  coupons  for 
payment  or  for  other  reasons,  it  shall  ibe  credited  to  this  account 
and  charged  to  the  account  Unmatured  Interest^on  Funded  Debt  Ac¬ 
crued  to  which  it  had  heretofore  been  credited. 


UNIFORM  ACCOUNTS— GAS  CORPORATIONS. 


Matured  Interest  on  Notes  and  Bills  Payable  Unpaid. 

When  mite-rest  owing  hy  the  gas  -corporation  upon  any  of  its 
notes  and  hills  payable  matures  and  is  unpaid,  whether  the  cause  ct 
failure  is  on  the  part  of  the  holder  of  the  paper  to  present  it  for 
payment  or  for  other  reasons,  it  shall  be  credited  to  this  account 
and  charged  to  the  account  Unmatured  Interest  on  Notes  and  Bills 
Payable  Accrued  to  which  it  had  heretofore  been  credited. 


Dividends  Unpaid. 

When  dividends  declared  by  the  gas  corporation  become  payable 
they  shall  be  credited  to  this  account  and  charged  to  the  account 

Dividends. 


Deposits. 

Credit  to  this  account,  as  such  deposits  are  made,  all  cash  de¬ 
posited  with  the  corporation  by  consumers  as  security  for  the  pay¬ 
ment  of  gas  bills.  Deposits  refunded  shall  be  charged  to  this  ac¬ 
count  and  credited  to  Cash.  Deposits  applicable  to  uncollectible  gas 
bills,  shall,  at  the  close  of  the  fiscal  year  or  earlier,  at  the  option 
of  the  accounting  corporation,  be  credited  to  the  account  of  the  con¬ 
sumer  involved  and  debited  to  this  account.  Deposits  made  by  em¬ 
ployes  or  others  shall  also  be  credited  to  this  account. 

Interest  on  deposits  shall  be  credited  to  the  account  of  the  con¬ 
sumer  involved  and  debited  to  this  account. 

Detailed  records  of  deposits  as  between  customers  and  employes 
will  be  required  by  the  Corporation  Commission. 


Miscellaneous  Current  Liabilities. 

Credit  to  this  account  at  their  face  value  all  unfunded  obliga¬ 
tions  upon  which  the  gas  corporation  is  liable  and  which  are  no* 
elsewhere  provided  for. 


ACCRUED  LIABILITIES. 


Insurance  Accrued. 

Credit  to  this  account  at  the  close  of  each  month  the  insurance 
accrued  during  the  period  in  question,  as  determined  by  the  policies 
of  all  insurance  covering  the  property  of  the  gas  corporation.  When 
such  premiums  are  paid  they  shall  be  charged  to  this  account  and 
credited  to  Cash  or  other  appropriate  accounts. 

The  amount  set  aside  as  an  insurance  reserve  by  the  corporation 
carrying  its  own  insurance  either  in  whole  or  in  part  shall  be  charg¬ 
ed  to  this  account. 


66 


ARIZONA  CORPORATION  COMMISSION 


Taxes  Accrued. 

To  this  account  shall  be  credited  at  the  close  of  each  month  all 
taxes  accrued  during  the  month  and  corresponding  charges  shall  be 
made  to  the  Taxes  account.  Credits  to  the  account  Taxes  Accrued 
will  be  based  upon  estimates  until  the  amount  of  the  taxes  levied 
for  the  period  is  definitely  ascertained.  Such  estimates  shall  be 
made  upon  the  best  data  available,  and  as  soon  as  the  amount  of 
taxes  for  the  period  is  known,  the  account  involved  shall  be  adjusted 
to  conform.  When  any  taxes  become  due  they  shall  be  charged  to 
this  account. 


Unmatured  Interest  on  Funded  Debt  Accrued. 

To  this  account  shall  be  credited  at  the  close  of  each  month  all 
unmatured  interest  accrued  during  the  month  upon  the  funded  in¬ 
debtedness  of  the  gas  corporation.  When  such  interest  matures  it 
shall  be  charged  to  this  account  and  credited  to  the  account  Matured 

Interest  on  Funded  Debt  Unpaid.  When  paid,  the  interest  shall  be 
charged  to  the  account  Matured  Interest  on  Funded  Debt  Unpaid  and 

credited  to  Cash  or  to  the  coupon  deposit  account. 


Unmatured  Interest  on  Notes  and  Bills  Payable  Accrued. 

To  this  account  shall  be  credited  at  the  close  of  each  month  all 
unmatured  interest  accrued  during  the  month  upon  all  notes  and  bills 
payable  by  the  gas  corporation.  When  such  interest  matures  it 
shall  be  charged  to  this  account  and  credited  to  the  account  Matured 
Interest  on  Notes  and  Bills  Payable  Unpaid.  When  the  interest  is 
paid,  it  shall  be  charged  to  the  account  Matured  Interest  on  Notes 
and  Bills  Payable  Unpaid,  and  credited  to  Cash  or  other  appropriate 
account. 


Dividends  Accrued. 

To  this  account  may  be  credited  at  the  close  of  each  month  the 
amount  of  dividends  accrued  on  preferred  and  common  stock  during 
such  period  at  the  rates  of  dividens  payments  established  by  the  cor¬ 
poration.  When  such  dividends  become  payable  they  shall  be  charg¬ 
ed  to  this  account  and  credited  to  the  account  Dividends  Unpaid,  in 
which  account  they  shall  remain  until  paid,  when  such  amount  shall 
be  charged  to  Dividends  Unpaid,  making  a  corresponding  credit  to 
Cash  or  other  appropriate  account. 


Miscellaneous  Liabilities  Accrued. 

To  this  account  shall  be  credited  at  the  end  of  each  month  as  it 
accrues,  any  other  unfunded  obligation  of  the  corporation  not  pro- 


UNIFORM  ACCOUNTS— GAS  CORPORATIONS. 


67 


vided  for  in  any  of  the  preceding  accrued  liability  accounts,  making 
a  corresponding  charge  to  operating  expenses  of  other  expense  ac¬ 
count. 


LIST  OF  ACCOUNTS  AND  INDEX. 

INCOME  ACCOUNTS. 

Class  A,  Class  B,  Class  C. 

A.  OPERATING  REVENUES. 

Page. 

Commercial  Earnings  . 1 .  6 

Industrial  Earnings  .  6 

Power  Earnings  . 7 

Municipal  Contract  Lighting  Earnings . . . . .  7 

Sale  of  Gas  to  Other  Public  Utilities . . . _ .  7 

Earnings  from  Residuals .  7 

a.  Coke  .  8 

b.  Coal  Gas  Tar  .  8 

c.  Water  Gas  Tar  .  8 

d.  Ammonia  .  8 

e.  Other  Residuals  .  8 

Miscellaneous  Earnings  from  Operation .  8 

B.  NON-OPERATING  REVENUES. 

Profit  on  Merchandise  Sales .  8 

Profit  on  Piping  and  Connections .  8 

Rents  from  Land,  buildings  and  Apparatus .  9 

Interest  on  'Deposits  . . + . * . .  9 

Interest  and  Dividends  from  Investments . 10 

Miscellaneous  Non-Operating  Revenues . 10 


OPERATING  EXPENSE  ACCOUNTS, 
1.  PRODUCTION. 

A,  Coal  Gas, 


68 


ARIZONA  CORPORATION  COMMISSION 


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Maintenance  of  Coal  Gas  Apparatus.  (  7a.  Maintenance  of  Benches . 

(  7b.  Maintenance  of  Coal  Gas  Apparatus . 

Maintenance  of  Coal  Gas  Buildings,  Fixtures  and  8.  Maintenance  of  Coal  Gas  Buildings,  Fixtures 

Grounds  and  Grounds  . 


OPERATING  EXPENSE  ACCOUNTS. 
I.  PRODUCTION. 

B.  Water  Gas. 


UNIFORM  ACCOUNTS— GAS  CORPORATIONS. 


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14.  Maintenance  of  Water  Gas  Apparatus.  14.  Maintenance  of  Water  Gas  Apparatus . 

15.  Maintenance  of  Water  Gas  Buildings,  Fixtures  15.  Maintenance  of  Water  Gas  Buildings,  Fix- 

and  Grounds.  tures  and  Grounds . 


70 


ARIZONA  CORPORATION  COMMISSION 


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24.  Carbide  and  Gasoline . 

25.  Miscellaneous  Supplies  and  Expenses . 

26.  Repairs  to  Gas  Making  Apparatus . 

27.  Repairs  to  Buildings,  Fixtures  and  Grounds. 


OPERATING  EXPENSE  ACCOUNTS. 
I.  PRODUCTION. 

E.  Steam  Generation. 

(Apportionment  Account.) 


UNIFORM  ACCOUNTS — GAS  CORPORATIONS.  71 


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34.  Gas  Utility  Proportion  of  Total  Prdouction.  34  Gas  Utility  Proportion  of  Total  Production 


OPERATING  EXPENSE  ACCOUNTS. 
||.  DISTRIBUTION. 


ARIZONA  CORPORATION  COMMISSION 


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40.  Maintenance  of  Meters.  40.  Maintenance  of  Meters 


OPERATING  EXPENSE  ACCOUNT. 

III.  MUNICIPAL  CONTRACT  LIGHTING. 


UNIFORM  ACCOUNTS— GAS  CORPORATIONS. 


73 


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44.  Maint.  of  Municipal  Contract  Lighting  System.  44.  Maintenance  of  Municipal  Con¬ 
tract  Lighting  System . 


OPERATING  EXPENSE  ACCOUNTS. 
IV.  COMMERCIAL. 


ARIZONA  CORPORATION  COMMISSION 


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(  plies  and  Expenses . 


OPERATING  EXPENSE  ACCOUNTS 
V.  GENERAL. 


UNIFORM  ACCOUNTS— GAS  CORPORATIONS.  'R> 


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76  ARIZONA  CORPORATION  COMMISSION 

OPERATING  EXPENSE  ACCOUNTS. 


VI.  UNDISTRIBUTED. 

Class  A  and  Class  B. 

Page. 

54.  Injuries  and  Damages . 34 

55.  Insurance...  . 34 

56.  Stationery  and  Printing . 34 

57.  Operation  of  Stores  Department . 35 

58.  Maintenance  of  Stores  Dept.  Equipment . 35 

59.  Maintenance  of  Stores  Dept.,  Buildings,  Fixtures  and 

Grounds . 35 

60.  Operation  of  Utility  or  Corporation  Equipment . 35 

61.  Maintenance  of  Utility  or  Corporation  Equipment . 36 

62.  Maintenance  of  Utility  or  Corporation  Equipment 

Buildings,  Fixtures  and  Grounds . 36 

Class  C. 

54-62.  Undistributed  Expenses . . . 34-36 


DEPRECIATION. 

Class  A,  Class  B,  Class  C. 

Depreciation  Reserve  Charge . _ . 36 


CONTINGENCIES  (EXTRAORDINARY). 

Class  A,  Class  B,  Class  C. 

Contingencies  (Extraordinary)  . 37 


TAXES. 

Class  A,  Class  B,  Class  C. 

Taxes . . . . . . . 37 


DEDUCTIONS  FROM  GROSS  INCOME. 

Class  A,  Class  B,  Class  C. 

Interest  on  Funded  Debt . 38 

Interest  on  Real  Estate  Mortgages . 38 

Interest  on  Floating  Debt . 39 

Contractual  Sinking  Fund  Requirements . . . . . 39 

Amortization  of  Discount  on  Bonds . 39 


UNIFORM  ACCOUNTS— GAS  CORPORATIONS. 


77 


BALANCE  SHEET  ACCOUNTS. 


CONSTRUCTION  AND  EQUIPMENT  ACCOUNTS. 
All  Classes. 


INTANGIBLE.  Page. 

Organization . 41 

Franchises.. . 42 

Rights,  Licenses,  etc . 42 

TANGIBLE. 

Land  (used  in  operation  of  property) . .43 

*Gas  Works  Land . 43 

*Distribution  Department  Land . . . 43 

*General  Office  Land . . . 44 

*Stores  Department  Land . 44 

*Corporation  Equipment  Land . ....44 

Buildings,  Fixtures  and  Grounds  (used  in  operation  of  property) . 44 

*Coal  Gas  Buildings,  Fixtures  and  Grounds . 45 

♦Water  Gas  Buildings,  Fixtures  and  Grounds . 45 

*Purchased  Gas  Buildings,  Fixtures  and  Grounds . 45 

♦Boiler  Plant  Buildings,  Fixtures  ^and  Grounds . 45 

*Distribution  Buildings,  Fixtures  and  Grounds . 46 

*General  Office  Buildings,  Fixtures  and  Grounds . 46 

*  Stores  Department  Buildings,  Fixtures  and  Grounds . 46 

*Corporation  Equipment  Buildings,  Fixtures  and  Grounds . 46 

Gas  Production  Apparatus 

Coal  Gas  Apparatus . 47 

Water  Gas  Apparatus . 1 . 47 

Purchased  Gas  Apparatus  . 47 

Boilers  and  Boiler  Plant  Equipment . ...48 

Distribution  System. 

Mains  . 48 

Services  . 48 

Meters . 49 

Municipal  Cntract  Lighting  System  . 1 . 49 

General  Office  Equipment  . 49 

Stores  Department  Equipment  . 50 

Corporation  Equipment  . 50 

Miscellaneous  Equipment  . . 50 

♦These  accounts  are  included  in  the  accounts  Land  Used  in  Op¬ 
eration  of  Property  and  Buildings,  Fixtures  and  Grounds,  respectively 
in  class  B  and  class  C. 


78 


ARIZONA  CORPORATION  COMMISSION 


Miscellaneous  Construction  and  Equipment  Expenditures.  Page. 

*  Salaries  During  Construction . 51 

♦Office  Supplies  &  Expenses  During  Construction . 51 

♦Stationery  &  Printing  During  Construction . 51 

♦Law  Expenses  During  Construction . 51 

♦Injuries  &  Damages  During  Construction . 52 

♦Insurance  During  Construction . 52 

♦Taxes  During  Construction . 52 

♦Interest  During  Construction . 52 

♦Discount  on  Bonds  During  Construction . 53 

♦Miscellaneous  Expenditures  During  Construction . 53 

Cost  of  Plant  Purchased  (in  lieu  of  plant  constructed) . 53 

TREASURY  SECURITIES. 

All  Classes. 

Treasury  Securities . 53 

INVESTMENTS. 

All  Classes. 

Investments . 54 

RESERVE  ACCOUNTS. 

REQUIRED  PERMANENT  RESERVES. 

All  Classes. 

Depreciation  Reserve  . 54 

Sinking  Fund  Reserve . 1 . 55 

Amortization  Reserve . .' . 55 

Amortization  of  Discount  on  Bonds  Reserve . 55 

OPTIONAL  RESERVES. 

All  Classes. 

Maintenance  Reserve  . 56 

Uncollectible  Accounts  Reserve . 57 

Promotion  of  Business  Reserve . ....57 

Injuries  and  Damages  Reserve . 57 

Insurance  Reserve . 58 


CURRENT  ASSETS. 

Ail  Classes. 

Cash  . ...58 

Notes  and  Bills  Receivable  . .58 

Accounts  Receivable  . 58 

Interest  and  Dividends  Receivable  . 59 

Materials  and  Supplies. 

Coal . . . 59 

Oil . 59 

Coke . 59 

Tar . . . 60 

Ammonia . 60 

♦These  accounts  are  included  in  the  account,  Miscellaneous  Con¬ 

struction  and  Equipment  Expenditures  in  class  B  and  class  C. 


UNIFORM  ACCOUNTS— GAS  CORPORATIONS. 


73 


Material  and  Supplies  (Continued). 

Purifying  Material . 60 

Cast  Pipe  and  Fittings . 61 

Wrought  Pipe  and  Fittings . 61 

Meters . 61 

Appliances . 61 

Miscellaneous  Material  and  Supplies . 61 

Miscellaneous  Current  Assets . : . 62 

PREPAID  ACCOUNTS. 

All  Classes. 

Prepaid  Insurance  . 62 

Prepaid  Taxes  . 62 

Prepaid  Interest  . : . . . . 62 

Miscellaneous  Prepaid  Accounts  . 62 

CAPITAL  LIABILITIES. 

All  Classes. 

Capital  Stock  . : . 62 

Funded  Debt  . 63 


MORTGAGE  LIABILITIES. 

All  Classes. 

Real  Estate  Mortgages  . 63 

Other  Mortgages  . 64 

CURRENT  LIABILITIES. 

All  Classes. 

Notes  and  Bills  Payable  . 64 

Accounts  Payable  . 64 

Matured  Interest  on  Funded  Debt  Unpaid . 64 

Matured  Interest  on  Notes  &  Bills  Payable  Unpaid . 65 

Dividends  Unpaid  . 65 

Deposits  . 65 

Miscellaneous  Current  Liabilities  . 65 

ACCRUED  LIABILITIES. 

All  Classes. 

Insurance  Accrued  . 65 

Taxes  Accrued . 66 

Unmatured  Interest  on  Funded  Debt  Accrued . 66 

Unmatured  Interest  on  Notes  &  Bills  Payable  Accrued . 66 

Dividends  Accrued . 66 

Miscellaneous  Liabilities  Accrued  . 66 


